ABSTRACT
Philanthropic foundations and associations are significant in cultural philanthropy and heritage stewardship. They are dedicated to matters that governments have not adequately addressed. Considering their important role in society, it is fundamental to be able to rely on a dedicated entity that responds to the needs of the arts. Under Swiss law, the most relevant philanthropic structures are foundations and associations. However, these structures face several legal, practical, and tax challenges, which mainly result from a misunderstanding of the purpose of such structures, pursuing a specific goal with an impact on the global arts community. This chapter assesses how the requirement of a purpose of general interest translates for foundations and associations dedicated to artistic or cultural matters. It further addresses how this requirement is applied by the Swiss authorities in light of their understanding of what a charitable goal and commercial activity in the arts should entail. This chapter aims to first reflect on how practice and law should evolve to respond to the needs of philanthropic ventures dedicated to the arts and second to discuss how they should ideally be structured.
