Presentation of the Volume *Introduction to Swiss Foundation Law*

• 21 October 2024
• 1 minute

On Monday, October 21, in collaboration with the Swiss Italian Grant-Making Foundations Association (ASFESI), the latest volume of the SUPSI series was presented. This volume provides a comprehensive introduction to the law of classical foundations, exploring both the theoretical and practical aspects of the subject.

The evening was opened and moderated by Andrea Grassi, President of ASFESI, and featured the participation of Attorney Mauro Mini, author of the volume Introduction to Swiss Foundation Law. In his speech, Mini focused on five key aspects:

- The unique nature of foundations and the elements that distinguish them from a legal entity;
- The concept of an owner and a controlling holder of a foundation;
- The presence of a trend in legislative revisions concerning foundations;
- The responsibilities of members of the Foundation Council;
- The relationship between responsibility and remuneration of Foundation Council members.

Following Mini's presentation, Sabrina Grassi, President of SwissFoundations and General Director of Swiss Philanthropy Foundation, discussed the Swiss Foundation Code, published by SwissFoundations and now in its fourth edition, also available in Italian. This code is regarded as one of the most authoritative guidelines for good governance in the philanthropic sector in Europe, providing a reference framework for foundations of all types and sizes.

The Volume
The publication, curated by Attorney Mini, offers a comprehensive introduction to the law of classical foundations, exploring both theoretical and practical aspects. It examines the legal provisions related to foundations, including recent regulatory updates, and discusses the different types of foundations. The text also clearly and simply explains the processes of establishing a foundation, its internal organization-where the Foundation Council acts as the supreme governing body-and the management, administrative, and operational competencies of this autonomous institution. Topics such as accounting, auditing, supervision, civil and criminal liability, and tax issues are thoroughly explored.

The publication gives significant attention to the *Swiss Foundation Code*, treated as a form of soft law with considerable practical application. Both the volume and the *Swiss Foundation Code* are intended for a wide audience, including prospective founders, Foundation Council members, foundation employees, service providers, supervisory authorities, and philanthropic organizations.