ABSTRACT
In the United Kingdom there is no legal distinction between charitable foundations and any other type of charity. Nevertheless, the term ‘foundation’ is generally, though not exclusively, reserved for endowed, or sometimes fundraising, grant-makers. It is not widely used to refer to wholly operating endowed or non-endowed charities. Reflecting these popular definitions, the research on which this chapter is based focused primarily on grant-making foundations, but also includes some part-operating foundations and a small number of non-endowed grant-makers.
