The vehicle
Swiss foundation
The mechanics of the charitable foundation: deed, endowment, supervision and exemption.
Swiss foundationPhilanthropy &
charitable giving
Structured giving runs from a simple donor-advised fund to your own named, supervised charitable foundation carrying your purpose across generations — tax-exempt, durable and credible, but each step up adds governance to run. The donors who get the most from philanthropy start from a purpose they want to advance, not a tax play; the structure then makes that purpose lasting and efficient. We help you choose the right vehicle, secure the exemption, and build the governance and reporting Swiss supervision expects.
At a glance
Purpose first, then the right vehicle.
Fund or foundation, sized to the giving.
- Routes
- Direct, donor-advised, foundation
- Foundation
- Income & capital tax exempt
- Donations
- Deductible within limits
- Needs
- Governance & supervision
- Cross-border
- Workable, with diligence
The essentials
What structured philanthropy is
Structured philanthropy gives in a deliberate, durable way: through direct gifts, a donor-advised fund, or your own charitable foundation. A foundation whose purpose is public-benefit and which serves no private interest is exempt from income and capital tax under the federal tax law and supervised by a state authority. The exemption makes genuine giving efficient, but it is conditional on the giving being real. We start from the purpose and build the vehicle to serve it.
Who this is for
- donors wanting lasting, structured impact;
- families involving the next generation in giving;
- those weighing a fund against a dedicated foundation;
- international donors giving across borders from Switzerland.
Where it fits
Philanthropy often uses a Swiss foundation, connects to succession planning, and sits within wealth structuring.
The choice
The ways to give
The right route balances impact, control and the governance you are willing to run. It rises with the scale of the giving.
| Route | Best when |
|---|---|
| Direct giving | Occasional gifts to existing charities |
| Donor-advised fund | Ongoing giving, named, low overhead |
| Charitable foundation | Substantial, lasting, your own institution |
| Bequest / legacy | Giving through the estate plan |
A donor-advised fund gives much of the experience of a foundation (a named vehicle, ongoing grant-making, continuity) without running a separate entity, and can grow into a foundation later. A dedicated foundation suits substantial, lasting giving where you want your own supervised institution. We match the route to the giving, candidly.
How it runs
How we build it
Start from the purpose, choose the route, establish the vehicle and exemption, then run the governance and grant-making.
- Step 1
Clarify the purpose
Understanding what the donor wants to achieve and across what horizon: the starting point, not the structure.
- Step 2
Choose the route
Matching direct giving, a donor-advised fund or a dedicated foundation to the scale and intent.
- Step 3
Establish & exempt
Setting up the vehicle and, for a foundation, securing the income- and capital-tax exemption.
- Step 4
Build governance
Putting in place the council, grant-making process, accounts, auditor and reporting supervision expects.
- Ongoing
Grant & report
Running the grant-making, including cross-border diligence, and the supervisory reporting.
Budget
What it costs
A donor-advised fund carries little set-up and modest ongoing cost; a dedicated foundation carries the establishment work, the exemption application and the ongoing governance and administration. The right route is partly a cost question: a foundation below its sensible scale spends on administration what it could have granted.
We scope and quote against the giving and the route. Pricing is on request.
Discuss your giving
What it takes
What good philanthropy requires
Giving that achieves its purpose and stays efficient rests on:
- a genuine public-benefit purpose to advance;
- a vehicle matched to the scale of the giving;
- the tax-exemption ruling, for a foundation;
- real governance, grant-making and reporting;
- proper diligence for cross-border grants.
A structure built for tax disappoints on tax too
The donors who are let down are usually those who approached philanthropy as a tax play. The exemption and deductibility are conditional on the giving being genuinely charitable: a foundation that blurs charitable and private purposes loses its exemption, fails its supervisor, and advances no cause, the worst of both worlds. The structures that work, on impact and on tax, are those built around a real purpose the donor wants to advance. We start from that purpose and decline to dress a private arrangement up as charity, because it serves no one, including the donor.
Why Goldblum
The giving: the work behind it
Starting from the purpose, matching the vehicle, securing the exemption and running the governance is the work this firm does, so the giving lasts and achieves what the donor intends.
Purpose
What you want to achieve
The structure built around a real purpose to advance, not sold as a tax play that disappoints on both counts.
Right-sized
Fund or foundation
The vehicle matched to the scale of the giving, candid where a fund beats a foundation that would over-spend on admin.
Run
Governance & grants
The council, grant-making, reporting and cross-border diligence run to the standard supervision expects.
Related
Around philanthropy
The next generation
Succession & estate planning
Where a bequest or a foundation gives purpose and continuity to wealth across generations.
Succession & estate planningThe whole picture
Wealth structuring
The wider structure philanthropy sits within: entities, holdings, residence and succession.
Wealth structuring
FAQ
Philanthropy: FAQ
01What are the ways to give in a structured way?
Three main routes, in rising order of commitment. The simplest is direct giving to existing tax-exempt organisations, optionally through a donor-advised fund held under an umbrella foundation, which lets you recommend grants without running your own entity. The most substantial is your own charitable foundation, a dedicated, supervised vehicle that carries your name and purpose across generations. In between sit structured giving programmes that bring discipline to ongoing donations without a separate entity. The right route depends on how much you intend to give, whether you want a lasting institution, and how much governance you are willing to run. We help choose, rather than defaulting to the largest structure.
02When does a dedicated charitable foundation make sense?
When the giving is substantial and ongoing, when you want a permanent institution carrying your purpose beyond your lifetime, and when you want real control over how the money is deployed and to whom. A foundation is tax-exempt, durable and credible, but it carries obligations (a council, an auditor in most cases, supervision, accounts and reporting) that only justify themselves above a certain scale. Below that, a donor-advised fund under an umbrella foundation gives much of the benefit without the overhead. We are candid about where the line falls, because a foundation set up below its sensible scale spends on administration what it could have granted.
03How is a charitable foundation tax-exempt?
A foundation whose purpose is one of public benefit, whose assets are irrevocably dedicated to that purpose, and which serves no private interest can obtain exemption from income and capital tax from the cantonal authority on application. Donations to it may also be tax-deductible for the donors within statutory limits. The conditions are policed: the foundation cannot distribute to the founder or family, and on dissolution its assets must pass to another exempt body. The exemption is what makes structured philanthropy efficient, but it is conditional on the giving being genuinely charitable. We structure the foundation to meet the conditions and secure the exemption ruling.
04What is a donor-advised fund?
It is a named giving account held within an existing umbrella (host) foundation: you contribute, receive the tax treatment of a charitable gift, and then recommend grants over time to causes you choose, while the umbrella foundation handles the administration, governance and reporting. You get much of the experience of your own foundation (a named vehicle, ongoing grant-making, continuity) without establishing and running a separate legal entity. For many donors it is the right balance of control and simplicity, and a sensible first step that can later grow into a dedicated foundation. We arrange donor-advised structures as well as standalone foundations.
05What governance does charitable giving need?
More than donors often expect, and for good reason. A charitable foundation needs a council that genuinely directs it, a grant-making process that is consistent and documented, proper accounts and an auditor in most cases, and reporting to the supervisory authority, the oversight that gives Swiss charitable structures their credibility with authorities and co-funders. Even a donor-advised fund operates within the host foundation's governance. Good governance is not bureaucracy for its own sake: it is what protects the exemption, satisfies the supervisor, and ensures the money actually achieves the intended purpose. We build and run the governance the giving requires.
06Can I give across borders from a Swiss foundation?
Yes, but it has to be done correctly. A Swiss tax-exempt foundation can pursue charitable purposes abroad, but cross-border grant-making raises questions the supervisor and tax authority care about: that the foreign recipient genuinely pursues a public-benefit purpose, that the funds are used as intended, and that the foundation can document this. Grants to foreign bodies typically require additional diligence and reporting compared with domestic ones. International philanthropy is entirely workable from Switzerland (many global donors run it from here) provided the diligence and documentation match the cross-border nature. We structure the foundation and its grant-making to make international giving compliant.
07How does philanthropy interact with succession planning?
Closely, and deliberately. A charitable foundation can be a way to give purpose and continuity to wealth across generations, to involve the next generation in shared values, and, within the forced-heirship rules, widened since 2023, to direct part of an estate to causes rather than heirs. A bequest to a foundation, or the funding of one during life, is often part of a wider estate plan. Planning the philanthropy and the succession together produces a better result than treating them separately. We connect the charitable giving to the family's estate plan, so the two reinforce rather than conflict.
08Is philanthropy just a tax strategy?
It should not be, and a structure built primarily for tax tends to disappoint on both fronts. The tax exemption and deductibility make genuine giving efficient, but they are conditional on the giving being real and public-benefit. A foundation that blurs charitable and private purposes loses its exemption and helps no one. The donors who get the most from philanthropy are those with an actual purpose they want to advance; the structure then makes that purpose durable and tax-efficient. We start from what the donor wants to achieve, and build the vehicle to serve it well, rather than selling a structure as a tax play.
09Can the founder or family be paid by a charitable foundation?
No. And this is the line that defines a charitable foundation. To be and stay tax-exempt, the foundation must serve a public-benefit purpose and no private interest, which means it cannot distribute to the founder or the family, pay them disguised benefits, or be used to provide for them. Reasonable compensation for genuine work actually done for the foundation is a narrow exception, scrutinised closely. A foundation that blurs charitable and private benefit loses its exemption and fails its supervisor. If providing for the family is a goal, a charitable foundation is the wrong vehicle, and we will say so and point to a more suitable structure. The exemption is the reward for genuinely letting the assets serve the public purpose.
10Can Goldblum structure my philanthropy?
Yes. We help donors choose the right route (direct giving, a donor-advised fund, or a dedicated charitable foundation), establish the chosen vehicle, secure the tax-exemption ruling for a foundation, and build the governance, grant-making process and reporting that Swiss supervision expects. We structure cross-border giving compliantly and connect the philanthropy to the family's succession and wider affairs. Because we also run foundation administration, we can operate the vehicle on an ongoing basis. The aim is giving that achieves its purpose, is durable across generations, and is efficient and compliant, built around what the donor wants to accomplish.
Want to give in a structured, lasting way?
Tell us what you want to achieve. A partner advises on the right vehicle (fund or foundation), secures the exemption, and builds the governance giving needs.