Fonde med flere, sidestillede formål: Sørg for at nedskrive den saglige begrundelse, hvis fondens bestyrelse ikke begunstiger formålene lige meget

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    Abstrakt

    If a Danish foundation (commercial or non-commercial) enumerates more than one purpose in its statutes, the foundation must as a main rule benefit both/all purposes equally. However, Danish Supreme Court has rejected a firm administrative practice from Danish foundation authorities demanding a rather strict equal treatment of different purposes. On the contrary, the Supreme Court holds that the main rule can be deviated from, and the Court gives some useful guidelines as to which kinds of reasons that may be referred to when treating the different purposes differently. The article analyses such reasons, and gives useful guidelines to board members and managers of Danish foundations.
    OriginalsprogDansk
    Tidsskriftdin§jura
    Vol/bind2020
    Udgave nummer1
    Sider (fra-til)3-6
    Antal sider4
    ISSN2445-9208
    StatusUdgivet - 15 apr. 2020

    Emneord

    • fonde
    • erhvervsdrivende fonde
    • ikke-erhvervsdrivende fonde
    • fondes formål
    • fonde med flere formål
    • fond med flere formål ligelig begunstigelse af formålene
    • hvordan begrunde ulige fordeling af uddelinger i fonde med flere, ligestillede formål

    Citationsformater