{"id":9551,"date":"2024-12-13T15:18:42","date_gmt":"2024-12-13T15:18:42","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=9551"},"modified":"2025-01-22T17:04:47","modified_gmt":"2025-01-22T17:04:47","slug":"what-can-be-financed-from-the-assets-of-a-family-foundation","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/what-can-be-financed-from-the-assets-of-a-family-foundation\/","title":{"rendered":"What can be financed from the Family Foundation&#039;s assets?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A family foundation is an entity whose primary goal is to manage the founder&#039;s assets and support their loved ones and achieve specific goals. The foundation&#039;s accumulated assets can be used in a strictly defined manner, in accordance with the Family Foundations Act and the foundation&#039;s statute. What expenses can be financed from the family foundation&#039;s assets?<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Benefits for beneficiaries<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The primary purpose of a family foundation is to provide financial support to beneficiaries indicated by the founder. These may be family members or other persons indicated in the statute, including the founder. Benefits may take various forms, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Regular cash payments (pensions, scholarships),<\/li>\n\n\n\n<li>Covering education costs,<\/li>\n\n\n\n<li>Coverage of medical expenses<\/li>\n\n\n\n<li>Covering housing costs or other living needs,<\/li>\n\n\n\n<li>One-off financial support for specific purposes.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Development of the foundation&#039;s assets<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A family foundation may, and this is one of the main purposes of establishing a foundation, allocate funds for investments that are intended to preserve and increase assets. These may be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Real estate purchases,<\/li>\n\n\n\n<li>Purchases of shares or stocks in companies,<\/li>\n\n\n\n<li>Purchase of securities,<\/li>\n\n\n\n<li>Modernization and renovation of real estate belonging to the foundation,<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Implementation of statutory objectives<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If the statute of a family foundation provides for philanthropic or social activities, the foundation may support charitable organizations, educational or cultural institutions. The possibility of allocating these funds for broadly understood pro-social activities must be supported by the provisions of the statute.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Administrative costs<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">It should also be remembered that maintaining a family foundation involves incurring costs, including the costs of managing assets. The foundation is required to incur the current costs of its operations, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employee salaries,<\/li>\n\n\n\n<li>Remuneration of management board members,<\/li>\n\n\n\n<li>Utility fees,<\/li>\n\n\n\n<li>Court and notary fees,<\/li>\n\n\n\n<li>Accounting, legal and advisory services.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The assets of a family foundation may be used to cover a wide range of expenses, but their purpose and justification should be assessed taking into account the purposes for which the foundation was established and justifying its existence.<\/p>","protected":false},"excerpt":{"rendered":"<p>Fundacja rodzinna to podmiot, kt\u00f3rego nadrz\u0119dnym celem jest zarz\u0105dzanie maj\u0105tkiem fundatora oraz wsparcie jego bliskich i realizacja okre\u015blonych cel\u00f3w. Zgromadzony maj\u0105tek fundacji mo\u017ce by\u0107 wykorzystywany w \u015bci\u015ble okre\u015blony spos\u00f3b, zgodnie z ustaw\u0105 o fundacjach rodzinnych oraz statutem fundacji. Jakie wydatki mo\u017cna finansowa\u0107 z maj\u0105tku fundacji rodzinnej? \u015awiadczenia dla beneficjent\u00f3w Podstawowym celem fundacji rodzinnej jest zapewnienie wsparcia finansowego dla wskazanych przez fundatora beneficjent\u00f3w. Mog\u0105 to by\u0107 cz\u0142onkowie rodziny lub inne osoby wskazane w statucie w tym r\u00f3wnie\u017c fundator. \u015awiadczenia mog\u0105 przyjmowa\u0107 r\u00f3\u017cne formy, takie jak: Rozw\u00f3j maj\u0105tku fundacji Fundacja rodzinna mo\u017ce, a wr\u0119cz jest to jeden z g\u0142\u00f3wnych cel\u00f3w za\u0142o\u017cenia fundacji, przeznacza\u0107 \u015brodki na inwestycje, kt\u00f3re maj\u0105 na celu zachowanie i pomna\u017canie maj\u0105tku. Mog\u0105 to by\u0107: Realizacja cel\u00f3w statutowych Je\u015bli statut fundacji rodzinnej przewiduje dzia\u0142ania filantropijne lub spo\u0142eczne, fundacja mo\u017ce wspiera\u0107 organizacje charytatywne, instytucje edukacyjne lub kulturalne. Mo\u017cliwo\u015b\u0107 przeznaczenia tych \u015brodk\u00f3w na szeroko rozumian\u0105 aktywno\u015b\u0107 prospo\u0142eczn\u0105 musi znajdowa\u0107 swoje umocowanie w zapisach statutu. Koszty administracyjne Nale\u017cy r\u00f3wnie\u017c pami\u0119ta\u0107, \u017ce utrzymanie fundacji rodzinnej zwi\u0105zane jest z ponoszeniem przez ni\u0105 koszt\u00f3w, w tym koszt\u00f3w zarz\u0105dzania maj\u0105tkiem. Fundacja zobowi\u0105zana jest ponosi\u0107 bie\u017c\u0105ce koszty swojej dzia\u0142alno\u015bci, w tym: Maj\u0105tek fundacji rodzinnej mo\u017ce by\u0107 przeznaczony na zaspokojenie szerokiego zakresu wydatk\u00f3w, niemniej nale\u017cy ocenia\u0107 ich celowo\u015b\u0107 oraz zasadno\u015b\u0107 z uwzgl\u0119dnieniem cel\u00f3w dla kt\u00f3rych fundacja zosta\u0142a za\u0142o\u017cona i uzasadniaj\u0105cych jej istnienie.<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[],"ppma_author":[30],"class_list":["post-9551","post","type-post","status-publish","format-standard","hentry","category-fundacja-rodzinna"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"teampmr-restructuring-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/9551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=9551"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/9551\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=9551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=9551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=9551"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=9551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}