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

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.