Sub-foundation

This approach is appropriate for people who want to achieve their philanthropic goals independently and efficiently through capital contributions. Administration is undertaken by the Rütli-Foundation, thus enabling donors to focus on the projects.

Donors turn their goals into reality by establishing a foundation under the Rütli-Foundation umbrella. Together with the Rütli-Foundation, they define their goals and activities using a donation agreement. The sub-foundation is tax-exempt (income and assets) from the outset and the capital is used solely for philanthropic projects.

Advantages:

• This structure enables very efficient and low-cost administration of the available funds.
• Discretion and anonymity: If desired, the donation can be represented by the Rütli-Foundation towards external parties.
• The individual purpose is defined via the donation agreement. The only condition is that it is philanthropic.
• The Rütli-Foundation manages the foundation and processes applications and awards.
• Donations are tax-deductible on condition that the amount is below the cantonal deduction rate.
• Ongoing returns and the assets of the foundation are tax-exempt.
• The Rütli-Foundation reports annually to the relevant supervisory authority.
• In the event of the donor’s death, the board of trustees acts in accordance with his or her wishes.

Factsheet PDF At a glance