{"id":32451,"date":"2025-06-25T15:59:00","date_gmt":"2025-06-25T13:59:00","guid":{"rendered":"https:\/\/bmhavocats.com\/2025\/06\/25\/wealth-taxation-foundations-and-endowment-funds\/"},"modified":"2026-07-06T15:14:15","modified_gmt":"2026-07-06T13:14:15","slug":"wealth-taxation-foundations-and-endowment-funds","status":"publish","type":"post","link":"https:\/\/bmhavocats.com\/en\/2025\/06\/25\/wealth-taxation-foundations-and-endowment-funds\/","title":{"rendered":"[WEALTH TAXATION] Foundations and Endowment Funds"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"32451\" class=\"elementor elementor-32451 elementor-30946\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-684bdd25 e-flex e-con-boxed e-con e-parent\" data-id=\"684bdd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2af7133d e-con-full e-flex e-con e-child\" data-id=\"2af7133d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb11bd4 elementor-widget elementor-widget-image\" data-id=\"5cb11bd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/bmhavocats.com\/assets\/uploads\/2025\/01\/AVA_vignette.jpg\" class=\"attachment-full size-full wp-image-32185\" alt=\"\" srcset=\"https:\/\/bmhavocats.com\/assets\/uploads\/2025\/01\/AVA_vignette.jpg 800w, https:\/\/bmhavocats.com\/assets\/uploads\/2025\/01\/AVA_vignette-300x300.jpg 300w, https:\/\/bmhavocats.com\/assets\/uploads\/2025\/01\/AVA_vignette-150x150.jpg 150w, https:\/\/bmhavocats.com\/assets\/uploads\/2025\/01\/AVA_vignette-768x768.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39281af8 elementor-widget elementor-widget-text-editor\" data-id=\"39281af8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/bmhavocats.com\/en\/equipe\/adrian-varoquier\/\" target=\"_blank\" rel=\"noopener\">Adrian Varoquier<\/a>, Associate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7df69341 e-con-full e-flex e-con e-child\" data-id=\"7df69341\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e5c0ba2 elementor-widget elementor-widget-text-editor\" data-id=\"6e5c0ba2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Adrian Varoquier, our tax attorney, provides an overview of foundations and endowment funds<\/p><p>Foundations and endowment funds are nonprofit organizations established by one or more individuals or legal entities to carry out a mission in the public interest.<\/p><p>These entities, which come in various forms, differ in terms of the minimum initial endowment required for their establishment and in their operations. They have specific administrative and tax characteristics. <\/p><p>Their effectiveness in wealth management makes it possible to combine philanthropy with tax optimization, particularly in the areas of estate planning and the IFI<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a815bc4 elementor-widget elementor-widget-button\" data-id=\"a815bc4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bmhavocats.com\/assets\/uploads\/2026\/05\/Fondations-et-fonds-de-dotation_BMHAvocats_25-06-2025.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download the PDF (article in French)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbae12a e-flex e-con-boxed e-con e-parent\" data-id=\"bbae12a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fa9fab6 elementor-widget elementor-widget-html\" data-id=\"5fa9fab6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"_df_book df-lite\" id=\"df_30944\"  _slug=\"fondations-et-fonds-de-dotation\" data-title=\"fondations-et-fonds-de-dotation\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_30944 = {\"outline\":[],\"backgroundColor\":\"#f7f7f7\",\"viewerType\":\"reader\",\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"enableDownload\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/bmhavocats.com\\\/assets\\\/uploads\\\/2026\\\/05\\\/Fondations-et-fonds-de-dotation_BMHAvocats_25-06-2025.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script> \t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Adrian Varoquier, Associate Adrian Varoquier, our tax attorney, provides an overview of foundations and endowment funds Foundations and endowment funds are nonprofit organizations established by one or more individuals or legal entities to carry out a mission in the public interest. These entities, which come in various forms, differ in terms of the minimum initial [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":31728,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[969,964,965],"tags":[],"class_list":["post-32451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article","category-less-is-more","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[WEALTH TAXATION] Foundations and Endowment Funds - BMH Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bmhavocats.com\/en\/2025\/06\/25\/wealth-taxation-foundations-and-endowment-funds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[WEALTH TAXATION] Foundations and Endowment Funds - BMH Avocats\" \/>\n<meta property=\"og:description\" content=\"Adrian Varoquier, Associate Adrian Varoquier, our tax attorney, provides an overview of foundations and endowment funds Foundations and endowment funds are nonprofit organizations established by one or more individuals or legal entities to carry out a mission in the public interest. 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