New realities in the third sector: the legal and organisational contributions of community foundations

Community Foundations are an emerging reality in Europe, although their origins date back to the early twentieth century. In Spain, however, until very recently there has been no awareness about organisations that answer to the characteristics of this type of foundation. The purpose of this paper is...

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Autor principal:	Julio Jiménez Escobar
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2013
Materias:	Fundaciones cívicas arquitectura organizativa ventajas organizativas innovación social régimen jurídico régimen fiscal. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ad71929caeb448be8c826b295d7801bc
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spelling	oai:doaj.org-article:ad71929caeb448be8c826b295d7801bc2021-11-12T13:14:38ZNew realities in the third sector: the legal and organisational contributions of community foundations1135-66181885-803110.5209/rev_REVE.2013.v110.41441https://doaj.org/article/ad71929caeb448be8c826b295d7801bc2013-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/41441https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031Community Foundations are an emerging reality in Europe, although their origins date back to the early twentieth century. In Spain, however, until very recently there has been no awareness about organisations that answer to the characteristics of this type of foundation. The purpose of this paper is, first of all, to systematize their specific distinguishing elements at organisational level, and the resources, activities, processes and governance structures that underlie this particular formula in the Third Sector, explaining how they manifest themselves through some present-day examples of good practice in the Spanish scenario. This systematization provides a basis, secondly, for proposing a definition for community foundations, reflecting on the relevance of the term chosen to designate and highlight their key advantages, contributions and innovations compared to other alternative legal forms (such as classical foundations and associations) which is leading them to become a phenomenon in social organisational innovation. Finally we outline the intricacies of this type of entity within the Spanish legal system and highlight some of the difficulties and regulatory glitches that could arise if the current regulation, primarily concerned with taxes, does not adequately take into account the characteristics of such entities.Julio Jiménez EscobarAECOOP Escuela de Estudios CooperativosarticleFundaciones cívicasarquitectura organizativaventajas organizativasinnovación socialrégimen jurídicorégimen fiscal.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 110, Iss 0, Pp 163-191 (2013)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Fundaciones cívicas arquitectura organizativa ventajas organizativas innovación social régimen jurídico régimen fiscal. Economics as a science HB71-74
spellingShingle	Fundaciones cívicas arquitectura organizativa ventajas organizativas innovación social régimen jurídico régimen fiscal. Economics as a science HB71-74 Julio Jiménez Escobar New realities in the third sector: the legal and organisational contributions of community foundations
description	Community Foundations are an emerging reality in Europe, although their origins date back to the early twentieth century. In Spain, however, until very recently there has been no awareness about organisations that answer to the characteristics of this type of foundation. The purpose of this paper is, first of all, to systematize their specific distinguishing elements at organisational level, and the resources, activities, processes and governance structures that underlie this particular formula in the Third Sector, explaining how they manifest themselves through some present-day examples of good practice in the Spanish scenario. This systematization provides a basis, secondly, for proposing a definition for community foundations, reflecting on the relevance of the term chosen to designate and highlight their key advantages, contributions and innovations compared to other alternative legal forms (such as classical foundations and associations) which is leading them to become a phenomenon in social organisational innovation. Finally we outline the intricacies of this type of entity within the Spanish legal system and highlight some of the difficulties and regulatory glitches that could arise if the current regulation, primarily concerned with taxes, does not adequately take into account the characteristics of such entities.
format	article
author	Julio Jiménez Escobar
author_facet	Julio Jiménez Escobar
author_sort	Julio Jiménez Escobar
title	New realities in the third sector: the legal and organisational contributions of community foundations
title_short	New realities in the third sector: the legal and organisational contributions of community foundations
title_full	New realities in the third sector: the legal and organisational contributions of community foundations
title_fullStr	New realities in the third sector: the legal and organisational contributions of community foundations
title_full_unstemmed	New realities in the third sector: the legal and organisational contributions of community foundations
title_sort	new realities in the third sector: the legal and organisational contributions of community foundations
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2013
url	https://doaj.org/article/ad71929caeb448be8c826b295d7801bc
work_keys_str_mv	AT juliojimenezescobar newrealitiesinthethirdsectorthelegalandorganisationalcontributionsofcommunityfoundations
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New realities in the third sector: the legal and organisational contributions of community foundations

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