The publication also includes 17 recommendations for the Scottish Government, its charity regulator, grantmaking foundations themselves, and the organizations which seek their grants.

The research by the University of St Andrews Business School’s Centre for the Study of Philanthropy and Public Good (CSPPG) identifies 315 charities that mainly distribute funds to other organizations, rather than run services themselves. Around half of the foundations, both in number and in terms of total funds, are based in Scotland’s two largest cities, Edinburgh and Glasgow.

These foundations generated a collective total income of £2.6bn in their last year, a figure significantly larger than the £601m of grants made. However, the researchers warned that it could be a mistake for the Scottish Government to create laws, like those seen in other countries, to force foundations to distribute a certain percentage of their assets each year.

“The modelling suggests importing a similar rule without careful design could backfire,” a CSPPG press release says, noting that it might encourage some to “cut back to the minimum”, reducing the sector’s total outlay.

Other recommendations in the report for the Government include engaging with foundations with low levels of grantmaking, and to develop further regulations for emerging forms of philanthropy, such as donor advised funds (DAFs). Meanwhile, recommendations for the Office of the Scottish Charity Regulator (OSCR) focus on improving the data available on grantmaking foundations and charities to enable better policymaking.

On this point, the project’s lead research Dr Christopher Dougherty says:

“We now have a clearer picture of the scale of foundation wealth in Scotland, but we still lack reliable data on restrictions, investments and grant recipients. Without that, it is very difficult to design evidence-based policy.”

Meanwhile, grantmaking foundations are urged to “consider economic counter-cyclical funding practices, to increase funding when economic conditions are worse to better respond to community needs”, alongside three other recommendations around better engagement with both others in the sector, and local and national government.

Grantseekers are told to “focus on pragmatism in approaching grantmaking foundation”.

Last year, Fundraising Europe highlighted new research showing that there are approximately 175,203 foundations across Europe, with total annual expenditure of €76bn. CSPPG’s data therefore shows that Scotland’s foundation make up just under 1% of that total expenditure, but represent only 0.2% of total foundations.

Picture by Henrik Hjortshøj on Unsplash

The charities with the largest purpose expenditure (Zweckausgaben) in 2024 were:

• €996.8m by RAG-Stiftung, which finances a range of ecological and social projects in post-industrial regions
• €804.9m by KENFO, the fund established to finance Germany’s radioactive waste storage
• €706.9m by VolkswagenStiftung, a research funder created following the privatisation of carmaker Volkswagen

KENFO is one of 21 public law foundations in the list, meaning it was created by a public entity. The other 39 are private law foundations, which are set up by a private company or individual.

KENFO has by far the largest total equity of any foundation in either list, at €19.7bn.

No other public law foundation has more than €1bn, although seven private law foundations are larger than this – the biggest are Robert Bosch Stiftung GmbH (€5.3bn) and Deutsche Bundesstiftung Umwelt (€2.9bn), with VolkswagenStiftung third (€2.8bn).

Outside of these very large foundations, the list also contains some which are comparatively more modest – six have equity of less than €10m.

In terms of purpose spending, the lowest figure was €600,000 by the Breisgauer Katholischer Religionsfonds, a regional Catholic fund. Four other public law foundations linked to the church also had spending of less than €3m, which in each case is less than 1% of their equity.

There are also several foundations whose spending is larger than their equity, demonstrating the varied financial models of the organisations on the list.

An additional €1.4bn

The organisation’s annual top 60 list is published at the start of the year, and the latest figure is notably larger than last year’s, which showed total spending (in 2023) of €5.4bn.

However, as BDS notes, these two figures are not directly comparable, nor do they necessarily capture every relevant foundation. This is because of factors including that some foundations do not have to make their annual reports public, or do not provide these as part of this research in some or all years.

Friederike v. Bünau, secretary-general of the Bundesverband Deutscher Stiftungen, says:

“With their voluntary information, the listed foundations make visible the creative power in the German foundation sector. With their transparency, they are going ahead as good examples. Especially in the current socio-political debate about the role of civil society organisations, they are making an important contribution that can strengthen the public’s trust in the work of foundations.”

Picture by Planet Volumes on Unsplash+

This is according to the latest Rapport sur les Fondations en Suisse 2025 by SwissFoundations, a network representing the country’s foundations, in collaboration with researchers at the University of Basel and University of Zurich.

The higher estimate is the result of new anonymised data being made available to Basel researchers by the Autorité fédérale de surveillance des fondations, the public body overseeing foundations nationally.

That data showed that the 5,281 foundations subject to national oversight make grants of 4.6bn CHF per year. That data was extrapolated to cover foundations supervised at a regional (canton) or local level.

The report says that there are 13,722 registered foundations in Switzerland – a figure that has more than doubled in the past 20 years – and that during 2024, 298 new foundations were created and 268 were closed.

Nearly half (49.1%) of those 13,722 can be considered grantmaking foundations. A third are ‘operational foundations’, i.e. ones working on the ground, and the remaining fifth are mixed – meaning they do a combination of the two.

The report looks at foundation density – the number of registered foundations per 10,000 population. For the country as a whole, the figure is 15.2. This varies significantly between cantons – ranging from 43.5 in Basel-Stadt and 34.4 in Zug, which are the country’s most affluent, to 8.8 in Thurgau and 6.8 in Aargau, which are among the least affluent cantons.

Future-proof funding

An announcement from SwissFoundations also describes foundations as “more than just funders”, and increasingly adopting new approaches to partnering with the sector, including through the organisation’s newly-launched Future-Proof Funding Initiative.

These new approaches include collaborating with partners on more open, equal-footing basis; creating an active feedback culture; and working in alliances to create pooled budgets, simplify processes, and share knowledge. They also include alternative financial models such as loans, equity investments and microfinance.

The report’s headline news will be a welcome boost to the sector after a report in January from Swissfundraising and Zewo Foundation said that public donations had dropped by 10% in 2023, to a toal of 2.25bn CHF (€2.42bn).

A Europe-wide study by Philea, released in the spring, showed that Switzerland’s foundations held more assets (€140bn) than any other country in Europe, slightly ahead of the UK (€129bn). However, the countries whose foundations handed out the most money last year were Spain (€17.6bn), France (€16bn) and the UK (€14.1bn).

Picture by SLPix on Pixabay

Fabric of Giving 2025 aggregates data on foundations across 34 European countries, and follows Philea’s 2023 report Public-Benefit Foundations in Europe, which looked at 26 countries.

Despite covering more countries, the total number of foundations found in 2025 is lower than 2023’s figure of 186,079. The total assets held by the foundations has also dropped, from €648bn in 2023’s report to €516bn. However, 2023’s total annual expenditure of €55bn has risen by nearly 50%.

In response to these changes, Philea notes that the apparent decrease in the number of foundations is not necessarily evidence of an actual decline, but more a reflection of enhanced precision with improvements in national-level data infrastructure (such as digital registries and clearer legal classifications) resulting in better identification of what qualifies as a “public-benefit foundation.”

It also states that the sharp increase in expenditure is a clear signal that foundations are stepping up to meet rising needs. It points to a number of examples of foundations placing a greater focus on their missions and a willingness to respond to growing needs, thereby increasing payouts even at the expense of long-term asset preservation. However, it adds, “for foundations whose model requires raising funds annually, there could be a “significant drop in giving” when donations decrease. Not yet a wide-spread trend, but we see more and more foundations setting deadlines to distribute their assets rather than perpetuity, leading to increased giving.”

Referring to the decrease in total reported foundation assets compared to the previous edition, Philea comments that this shift is not indicative of an actual drop in sector assets. Rather, it reflects a refinement in data quality and classification methods. As such, this updated figure should not be viewed as a direct comparison with the previous year, but rather as a more accurate and reliable representation of the current landscape. In fact, it says, foundation endowments and assets in Europe generally grew, but this growth occurred in a complex environment shaped by several challenges.

Key country statistics

The countries with highest combined annual expenditure by foundations are: Spain (€17.6bn), France (€16bn) and the UK (€14.1bn) – together, those make up nearly two-thirds of the continental total.

The three countries with the most assets held by foundations are Switzerland (€140bn), the UK (€129bn) and Germany (€55bn).

Germany is also the country with the most foundations overall (25,777), followed by Poland (21,000) and Sweden (17,631). Meanwhile, Estonia has just 14 foundations, Andorra has 26, Georgia has 145 and Ireland has 159.

Delphine Moralis, CEO of Philea, comments on the report:

“While data alone does not capture the full essence of our sector, it offers a crucial foundation for understanding the scale and diversity of institutional philanthropy in Europe. It helps to provide a more comprehensive picture and context for our sector, enabling more informed decisions and stronger collaboration.”

The Fabric of Giving 2025 covers 23 EU member states (Cyprus, Lithuania, Malta and Slovenia are the four not included), as well as 11 others: Albania, Andorra, Georgia, Liechtenstein, North Macedonia, Norway, Serbia, Switzerland, Türkiye, Ukraine and the UK.

Picture by Lara Jameson on Pexels

EFA has been in support of a proposal to facilitate cross-border activities of nonprofit associations in the EU. Now that an EU Commission initiative has in fact been tabled, the European Parliament, as well as the EU Council, will have to study the proposal and introduce amendments as they see fit. This round of decision-making provides an opportunity for non-institutional organizations, such as EFA, to offer input to the decision-makers as to which amendments would be needed to either protect or further strengthen the civil society sector. As such, EFA has joined a consortium of civil society organizations that align on specific matters, in order to strengthen the voice of its members in Brussels.

In the last edition of Fundraising Europe, I wrote that the European Commission adopted a proposal for a Directive on European cross-border associations, which aims to facilitate intra-EU cross border activities for NPOs, by removing some of the legislative and administrative burden. The Commission’s proposal introduces an additional legal form of a European cross-border association (ECBA) in Member States’ national legal systems, “which is specifically designed for cross-border purposes and will reduce legal and administrative burden when it comes to the recognition and establishment of nonprofit associations engaging in activities in another Member State”.

Points to address

Whilst the consortium supports the creation of an ECBA, it needs to be addressed that the ECBA proposal does not effectively cover foundations and does not provide for the creation of a European cross-border foundation. Therefore, in the future, a specific legislative initiative, similar to the ECBA, should also be proposed for foundations. The consortium also argues that guarantees against arbitrary restrictions based on ‘public interest’ should be strengthened.

Another problem has been identified in that the Directive seems to be exclusive towards non-Europeans. The consortium argues that for the ECBA Directive proposal to be effective, it must ensure that non-EU based people or associations (and other non-profit legal entities) can be members of an ECBA and hold leadership positions. The same exclusivity also seems to make it prohibitive for associations that include non-EU members to be converted to an ECBA.

Lastly, while taxation is not covered by the Directive proposal, the consortium expects that at the national tax law level, Member States could consider that foreign-based ECBAs will be considered comparable to local/resident ECBAs and hence donors giving to an ECBA registered abroad would receive the same tax incentive as if they were giving to a local ECBA.

EFA will continue to monitor the proposal as it makes its way through the stages of EU decision-making.

Patrick Gibbels, Gibbels Public Affairs

About Patrick Gibbels

Patrick is EFA’s public affairs columnist in Brussels.

He is the director of Gibbels Public Affairs.

Follow Patrick @GPA_Brussels.

Read more from Patrick in our View from Brussels column here.

Picture by Antoine Schibler on Unsplash

The times we live in are testing us. Before we’ve even exited the ravages of the coronavirus pandemic, we have had to face the consequences of the war in Ukraine, not forgetting all the other challenges we’re dealing with, from climate change, to the substantial increase in poverty in our societies, and the rise of authoritarianism. So, what role do foundations have to play in this situation?

A critical role for the sector

At the Spanish Association of Foundations (AEF), we believe it is one of the utmost relevance. Foundations here, as elsewhere, focused on providing an effective response to the social and health consequences of the pandemic, complementing the public sector’s work more than ever. But the pandemic also created great organisational and financial stress, adding to the pressure foundations were already under.

According to AEF studies, the foundation sector has maintained the same level of expenditure since the last crisis in 2008. This is estimated at around 8,499 million euros a year, while income has been somewhat lower. So Spanish foundations have been consuming their own reserves and resources for a long time. This is one of the reasons why, since 2009, the AEF has been asking for support measures, such as tax incentive reforms to encourage more donations.

More support measures needed

This has had some success ­­– in 2015, it resulted in the introduction of ‘micro patronage’, which offers relevant tax deductions – 80% for small donations. It’s been an important measure for reinforcing participation and citizenship, and has seen a slight increase in average donation value. But we need more. Foundations in Spain are currently estimated to number more than 9,000. Yet, while they continue to be set up, by individuals and families, by companies and by other social groups, they face increasing levels of bureaucracy.

According to a study published by the AEF – Strategies of foundations in the post-covid-19 era – carried out by professors Rodriguez Cambrero and Sosvilla Rivero, some key steps must be taken if the situation is to improve.

Task 1: improve awareness of the sector & its role

First of all, foundations must strengthen their presence in society to improve public awareness and perception of the sector.

Secondly, the study recommends a certain reinvention of the sector to develop common structures and strategies that enable foundations to work better together – because without greater cooperation, it will not achieve its maximum social impact. This is where umbrella organisations and philanthropy infrastructure networks such as AEF have an essential role.

Task 2: resist sector fragmentation

In addition, foundations must act against the fragmentation of the sector itself. They do not have to follow the pattern of public administrations that have rigidly set powers according to their location. Foundations can act supraterritorially. They have to maintain flexibility. In this sense, public funding is necessary, but comes with more conditions than that from private sources.

Task 3: achieve financial diversity

Foundations must also guarantee their financial sustainability, and this is where diversity in financing is key. More than 70% of the Spanish sector’s resources come from private sources, so foundations need to look more widely here – at everything from asset management, to donations from companies and individuals, and provision of services. The sector must seek new forms of financing too, from venture philanthropy, to impact investors.

Task 4: reinforce the sector’s role more widely

Finally, we need to reinforce the role that foundations and social initiatives play in our society because it is not yet sufficiently recognised by governments and policy makers. In Spain, this includes working to expand the space for dialogue with associations and foundations and building recognition of the role the nonprofit sector plays in the economy – foundations alone provide more than 270,000 jobs – and as a driving force for citizenship and values ​​such as equality and solidarity. At the AEF, this is one of our most important objectives.

Isabel Peñalosa Esteban, Spanish Association of Foundations

About Isabel Peñalosa Esteban

Isabel is director of institutional relations and legal affairs at the Spanish Association of Foundations, and has a BA and PhD in Law. Active in the Spanish Association of Foundations since 2003, before that she was at the Spanish Confederation of Foundations, which she joined in 2001 as legal advisor. Isabel is also a regular speaker at courses and seminars on legal and fiscal regime of foundations and third sector organisations, and the author of several articles and papers.

Main image by JoEllen Moths on Pexels

While many Swiss grant-making foundations already support nonprofits abroad, the survey by StiftungSchweiz found that other foundations are also keen to help in this way but have yet to be approached.

In its Swiss Generosity Abroad study, StiftungSchweiz researchers identified 600 grant-making foundations involved in international giving. 150 were chosen as geographically representative, with 28 responding to a survey – providing a 5% sample for the report.

StiftungSchweiz found that:

• 30% of Swiss grant-making foundations donate directly to organisations based abroad
• 25% donate abroad through organisations based in Switzerland. 30% of these are interested in donating directly to organisations abroad but have not yet been approached
• 45% donate through both organisations based in Switzerland and to those based abroad
• In excess of 150 projects based abroad were funded in 2020 through the 28 Swiss foundations surveyed, with each supporting an average of 5 each. A conservative estimate of the average grant size was €70,000

The report’s findings are broken down into three sections; Facts and Figures, Survey Extrapolations and Estimations and Insights by Dr Peter Buss, founder and CEO of StiftungSchweiz. The study’s approach and methods were also critically appraised by researchers at the University of Geneva – Geneva Centre for Philanthropy (GCP) and the Behavioural Philanthropy Lab.

Commenting, Abel Mon Jardin, StiftungSchweiz director of international development said:

“The number of projects supported abroad and the grants awarded show a high level of willingness on the part of Swiss grant-making foundations to provide support.

“The challenge now is how to get grant-makers and project owners working better together and on a more equal footing.”

StiftungSchweiz surveyed the 28 foundations on the following areas:

• How they work with nonprofit organisations at an international level
• The opportunities for nonprofits to apply for funds from Swiss grant making foundations
• How much funding these foundations provide to those active abroad
• Whether they support nonprofits directly or via a third party
• The goals they pursue in supporting those operating abroad

The study also extrapolated out the findings to the 600 Swiss grant-making foundations involved in international giving.

As a result, StiftungSchweiz estimates that 75% of those giving abroad do so directly to the organisations themselves, and that another 7% are interested in doing so but have yet to be approached. It also estimates that they gave some €38 million in total in 2020, with each one supporting an average 5 projects through a conservative estimate of €12,000 each.

Picture by Fauxels on Pexels

Recent news from the foundation sector suggests that its stronger than ever across Europe with growth seen in a number of countries. Yet it’s undoubtedly a difficult time ­­– we’ve moved from one crisis straight into another with the Ukraine war and the resulting flow of refugees into Poland and other countries. There’s also the deepening climate crisis, and the number of people falling into poverty generally, increasingly exacerbated by a rising cost of living.

So, how are foundations really faring?

Across Europe, the European Community Foundation Initiative (ECFI) reports that while community foundations stepped up during the pandemic, often getting involved in unfamiliar areas of work such as the direct provision of medical supplies, and assistance to isolated vulnerable people, it was a challenging and exhausting time. Now, without pause, they find themselves dealing with the widespread impact of the Ukraine war, and the cost-of-living crisis.

Resilience & growth

As demand for the unique mix of services they provide has increased, the community foundation sector has also grown. Recent years have seen new foundations established in Belgium, Germany, Hungary, Italy, Serbia, and Spain.

James Magowan, ECFI’s coordinating director says:

“Community foundations offer an attractive approach to realising the potential of philanthropy at the local level, for engaging citizens in identifying needs and deciding how assets are utilised, and for fostering collaborative approaches with other local stakeholders.”

Abel Mon Jardin, director of international development, Philanthropy Services AG

As the foundation sector as a whole also strives to meet demand, last year Switzerland saw an explosion in growth with a foundation created for every day of the year, while at the same time liquidations grew slightly. Abel Mon Jardin, director of international development at Philanthropy Services AG, says that Swiss foundations have worked hard to remain resilient:

“Swiss foundations now realise they have to be more dynamic and whether that means more staff being able to work from home or a recalibration of internal budgets, they have shown they are up to the challenge and looking forward with increased dynamism and efficiency.”

In Germany, the foundation sector saw its strongest growth in a decade last year. Kirsten Hommelhoff, secretary general of the Federal Association of German Foundations says foundations are well recognised for their key role in supporting local communities, while an economy dominated by small and medium-sized businesses is also adding to the sector’s growth.

She explains:

“Nonprofit organisations have a high status in Germany, and the many foundations in particular are helping to maintain the local community. This is especially important to counteract an increasing political divide for example between urban and rural areas, which we can observe in many countries.”

Kirsten Hommelhoff, secretary general, Association of German Foundations

“At the same time, we have an economy dominated by small and medium-sized businesses, the backbone of the German economy. Many entrepreneurs are now planning their succession, and particularly when there are no plans for a family handover, family foundations are an option for ensuring company preservation.”

Over in the UK, thanks to foundations’ investments largely holding up during and since the pandemic, spend has held up. As a result, foundations here have also been able to increase their support of the country’s nonprofits during what remains an extremely difficult time.

Richard Hebditch, director of external affairs at the UK’s Association of Charitable Foundations says:

“While there have been issues for some, such as corporate foundations whose giving is tied to the performance of the company, overall, we’ve seen continued growth in giving and spending in the last few years. This is still the case now despite downward pressure on government spending towards charities and the voluntary sector, and worries about the declining base of support for charities.”

However, the squeeze on funding, along with an increase in demand for already stretched resources, is unquestionably taking its toll. Also in the UK, Josephine McCartney, chief executive of Kent Community Foundation, comments:

“The sector remained pretty resilient throughout the pandemic because of access to emergency funding from government and key grant makers but is not in a strong place at the moment especially with the cost of living increasing in the UK, combined with a reduction in statutory funding from central government and the ongoing demand for services. Fundraising still remains challenging for most and this is putting a significant strain on them.”

Financial concerns

Marcin Chmielowski, director, Polish Fundraising Association

In fact, despite the sector’s fortitude, the full story is often mixed. In Poland, where foundations account for 22% of all NGOs, research by the Klon / Jawor Association has shown that 68% of organisations believe their situation has worsened as a result of the pandemic. At the same time, many saw some positive consequences for their organisation, and Marcin Chmielowski, director of the Polish Fundraising Association says that while Poland’s foundations have been tested time and again since the pandemic, so far the sector has proved itself well up to the challenge.

“First, 2020 and the coronavirus tested our speed in adapting to changes, transforming activities, and moving to a virtual environment,” he says. “Getting money was harder with more than half of organisations reporting smaller budgets linked to the circumstances, but 52% also saw positive consequences, such as finding new areas of activity, allies, and opportunities.

“Shortly thereafter of course, another test took place, this time on our speed of reaction in providing support for Ukrainians attacked by Russians. Thanks to Polish NGOs, but also the dedication of ordinary citizens, it was possible to avoid a humanitarian catastrophe – in my opinion, one of the sector’s greatest achievements in the 21st century.”

Over in Germany, despite the sector’s growth, the economic situation continues to pose challenges, and is expected to do so for the foreseeable future.

Hommelhoff says:

“For our members, the long period of low interest rates was a major challenge, especially when the focus of investment was in securities. Here we are seeing an improvement due to slightly rising interest rates, but this is overshadowed by the challenge of inflation. Maintaining basic capital will become a new challenge.”

In Spain, where Spanish Association of Foundations (AEF) figures show that there are around 9,000 active foundations, the sector continues to expand, but at the same time, to grapple with falling income.

“Since the last crisis in 2008 and according to AEF studies, the foundation sector has maintained the level of expenditure, estimated at around 8,499 million euros, while income of the sector is somewhat lower, so Spanish foundations have been consuming their own reserves and resources for a quite long time,” says Isabel Peñalosa Esteban, AEF director of institutional relations and legal affairs.

What does the future hold for foundations across Europe?

Moving forward, foundations across Europe will have to deal with these issues whilst also responding to an ongoing mixture of local and global challenges.

For Poland, the biggest challenge is likely to remain providing sufficient and ongoing support for Ukrainians fleeing the war. Helping at least its larger foundations is the sector’s move towards greater professionalism coupled with support from the state.

Michał Twardosz, project manager at the Project PL Foundation, & vice-president of the board of the Polish Fundraising Association, explains:

“The third sector in Poland continues to develop in the most critical area – the professionalisation of activities and services. This offers the chance to establish relationships and gain support from international businesses. The Project PL Foundation, which has been in operation for only two years, can already boast cooperation with Google Poland and Mastercard. At the same time, this professionalisation poses a threat to smaller organisations, especially those operating in local communities in small towns and villages. Thus, there may be a significant stratification and lack of representation in the third sector of parts of society.”

In the UK, Kent Community Foundation’s McCartney says its focus is on addressing the problems that have always been there but which have been exacerbated by the pandemic:

“Through our research we have identified the five key issues affecting the whole county following the last 24 months of COVID.  These are: the increase use in foodbanks; demand for debt advice; domestic abuse; the mental health of both adult and children with a significant increase in demand for children’s mental health services; and substance misuse.  We are adapting our grant making strategy to better address these needs. I can’t really call them emerging as they have always been there. The pandemic has just magnified them.”

Responding to a changing world

Other wider reaching challenges driving change across Europe include the need for greater cooperation between countries, digitisation, and of course the deepening focus on the environment, rising poverty, and equality.

Philanthropy is also undoubtedly changing. Younger generations have different philanthropic interests, expectations, and approaches to supporting (read more on this in Simon Dickson’s Expert View) while the dominant causes are also shifting. All of this will have an impact on the nonprofit sector – including foundations – going forward.

Increasing digitisation will help with collaboration, and it will also help to keep the sector relevant, effective and transparent, says Mon Jardin, but, he adds, foundations also need to look at where their funding comes from:

“In Switzerland, the challenge is now increasing the diversity of funding and the efficiency of the foundations themselves. This will go hand in hand with Swiss law updating itself to protect and regulate the sector and make it as transparent as possible.”

Peñalosa Esteban agrees, adding that improving awareness of the role foundations play will also be critical in helping the sector meet these challenges. She points to the finding of an AEF study, Strategies of foundations in the post-covid-19 era, saying:

“If the situation is to improve, foundations must strengthen their presence in society to improve public awareness and perception of the sector. The study also recommends a certain reinvention of the sector to develop common structures and strategies that enable foundations to work better together – because without greater cooperation, it will not achieve its maximum social impact. Foundations must also guarantee their financial sustainability, and this is where diversity in financing is key. More than 70% of the Spanish sector’s resources come from private sources, so foundations need to look more widely.” Read more in Isabel’s blog, also published this month.

Positive action

Collaboration is key to success, agrees Carola Carazzone, secretary general of Italy’s Assifero and vice president of Philea, and it’s already happening with the sector’s response to the Ukraine crisis:

Carola Carazzone, secretary general, Assifero

“To untap their full potential and face the challenges of our time, foundations need to collaborate and learn from each other.”

“When the war in Ukraine burst, we, as Assifero, aligned with the European vision and strategy of Philea, invited foundation not only to allocate additional resources for immediate needs, such as food and shelters for the refugees, but to take a mid- and long-term view to sustain the Ukrainian civil society’s efforts in rebuilding democracy.”

To support this vision, Philea, in partnership with a number of other organisations including Ariadne, CFF, ECFI, and EDGE Funders Alliance, launched PhilanthropyForUkraine. It’s a portal that brings together initiatives and calls for donations from the European philanthropy sector and NGO community in Ukraine and neighbouring countries. The initiative aims to better coordinate efforts and improve communications between foundations and CSOs.

Collaboration is already helping in another key area too. Around Europe a number of national funder commitments on climate change have been set up, as well as the International Philanthropy Commitment on Climate Change, which launched last year. In the UK for example, the ACF hosts the Funder Commitment on Climate Change, which around 100 of the country’s funders have joined so far. Others exist in France and Spain with national associations of donors and foundations elsewhere also looking into setting them up.

It’s initiatives like this that show that, despite the multiplying challenges for foundations across Europe, this is a sector that does not sit still but faces each one head on. It’s this resilience and adaptability that will help to see it through not just today’s challenges, but those that follow.

Main image by Nappy on Pexels

According to the 2022 Swiss Foundations Report from the Center for Philanthropy Studies, net growth doubled compared to the previous year, although the number of liquidations remained high. In total, Switzerland had 13,524 foundations at the end of 2021.

Zurich saw the greatest number of new foundations in 2021 at 51, followed by Geneva with 48. With a total of 2,232 foundations, Zurich has the most overall, followed by Bern with 1,390. However, the strongest growth was seen in the cantons of Zug, Thurgau and Aargau. At the top, Zug saw an 8% increase.

More key findings

The report also looks at other trends and developments, including the gender split on Swiss foundation boards. Despite a slight increase in the proportion of women, they are still largely underrepresented compared to men. Only 32% of foundation board mandates in Switzerland are held by women, up from 31% in 2020, and just 22% of Swiss foundations have a female president. The share of women in management roles however is higher at 38%.

2021 saw several developments in the Swiss foundation sector, including revisions to foundation law in December 2021, changes to how foundations are supervised in the canton of Zurich, and the rejection of the Noser motion, which challenged the tax exemption status of politically active nonprofits. Upcoming changes to the country’s data protection legislation are also on the horizon, due to be implemented in 2023.

The report notes too a new dynamic in the sector – evident from the figures as well as in the approaches to funding. New models that enable faster action to be taken are increasingly popular, having been put to the test during the pandemic, while the sector is also seeing a rise in foundations moving from investing in projects to investing in organisations based on how they feel about their work.

Picture by Nate Hovee on Pexels

Kirsten Hommelhoff, Secretary General of the Association of German Foundations commented:

“As the Federal Association of German Foundations, we are particularly pleased when people set up foundations to make a long-term contribution to our society. We have also seen great commitment since the start of the Ukraine war. German foundations reacted quickly and effectively to help the people in Ukraine – there, as well as here in Germany. They have proven that they can make our society better and more humane.”  

In total, there are now 24,650 foundations with legal capacity under Germany’s civil law. The majority are based in the western federal states, with Hesse seeing the biggest increase (10%) in foundation numbers in 2021, followed by Brandenburg, and Rhineland-Palatinate.

Most foundations are in North Rhine-Westphalia, where 4,795 can be found. Hamburg has the most foundations in relation to the number of people living there, at 79 foundations per 100,000 inhabitants. Eastern German federal states Brandenburg and Mecklenburg-Western Pomerania have the least, at 11 foundations each per 100,000 inhabitants.

Darmstadt tops the city ranking for the second time in a row, with 232 foundations per 100,000 inhabitants. As in 2020, Würzburg follows in second place, with Oldenburg and Frankfurt am Main sharing third place.

Overall in the country, there are currently 29.6 foundations for every 100,000 German citizens.

Picture by Karsten Bergmann from Pixabay