ABSTRACT
Foundations in Belgium make up a very small part of the nonprofit sector. Approximately 70,000 nonprofit organisations (NPOs) and 50,000 associations are listed in the country (Salamon et al. 1999; Mertens et al. 1999). As of August 2002, 340 foundations were registered with the relevant departments of the Ministry of Justice under the title of Public Utility Establishments (PUEs). Recently, they have been renamed as Public Utility Foundations (PUFs).
