Foundation recognized as being in the public interest (FRUP)

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

A recognized public benefit foundation (LIFO) is a charitable organization, i.e. one that can receive funding from third parties. The purpose of a FRUP is to make available assets to a cause of general interest. It is created by decree of the Council of State, after the instruction of the request by the services of the Ministry of the Interior.

The information presented on this page also concerns the FRUPs whose head office is located in Alsace-Moselle.

The request for the creation of a FRUP must be made by electronic means:

Who shall I contact

This request must be dated, signed, by the founder and accompanied by a set of parts.

The Ministry of the Interior examines the case and sends it to the Council of State for an advisory opinion.

Recognition of public utility is granted by the Prime Minister by decree published in the Official Journal.

The Foundation acquires the legal personality as of the coming into force of this Order.

The purpose of a foundation is to divest irrevocable resources, property or rights, by one or more persons, for the purpose of performing a work of general interest (that is to say, a work useful to the community, at a given period).

It may be a philanthropic, educational, scientific, social, humanitarian, sporting, family or cultural work. But also, the promotion of artistic heritage, the defense of the natural environment or the dissemination of French culture, language and scientific knowledge.

A foundation is a legal person private law, not for profit.

  • Individuals (major)
  • Bodies governed by private or public law, such as companies, associations or public institutions

The statutes of a FRUP shall be drawn up in accordance with model whether it has a management board or an executive board with a supervisory board.

Founders must justify any discrepancy between the statutes of their foundation and these model statutes.

If the FRUP wishes to be able to host under its aegis sheltered foundations, it must request an amendment to its statutes. Eligibility criteria, such as 3-year seniority, ability to mobilize the necessary resources, concrete shelter projects..., will then be examined.

Statuses can be changed after 2 deliberations the Management Board or the Supervisory Board, comprising at least half of the members.

These two deliberations must be taken within 2 to 9 months of each other and by a majority of ¾ of the members present or represented.

However, a single deliberation shall be sufficient where the amendment is decided unanimously by the members present or represented, meeting a quorum of ²/3 of the members.

Those deliberations are valid only after approval by the government by decree, published in the Official Journal. The Foundation shall send its request for amendment of the Statutes by electronic means.

Who shall I contact

The application for a change of status must be accompanied by a set of parts.

Rules and regulations FRUP statuses may explicitly refer to a This is intended to clarify the conditions of application of the statutory provisions. It is then prepared by the Foundation and enters into force only after validation by the Ministry of the Interior.

Rules and regulations The request for validation of the

Who shall I contact

The application must be accompanied by a set of parts.

Initial allocation

Property or Rights

The resources, property or rights transferred to the Foundation constitute its initial endowment.

Assets can be movable property (e.g. work of art) or buildings.

Rights can be real property rights (emphyteotic lease for example), copyright, social rights (for example, shares),..., .

Funds or payments

Resources may also be funds or payments made by the founders.

The initial allocation must be at least €1.5 million. It may be paid in installments over a maximum period of 10 years from the date of publication in the JOAFE: titleContent the decree granting recognition in the public interest.

Founders transfer their resources, assets or rights by gift or bequest.

Endowment revenue must be used to finance the social purpose of the FRUP.

Other resources

The Foundation's annual resources consist mainly of the following revenues:

  • Income from the initial endowment and the assets it holds (copyright, investment income, etc.)
  • New donations, donations or bequest
  • Subsidies which may be granted
  • Revenues from sales and/or services

The foundation addresses, every year, its activity report, estimated budget and annual accounts certified by an auditor to the following departments:

  • Prefecture of its registered office
  • Ministry of the Interior at the dedicated email address
  • Ministry(s) in charge of its field of action

The transmission to the Ministry of the Interior shall be by electronic means.

Who shall I contact

The FRUP shall have published in the JOAFE: titleContent its annual accounts and the auditor's report when the total amount of grants and/or grants during the accounting year reaches €153,000.

Publication of the annual accounts of associations, foundations and endowment funds

The Foundation may be dissolved by decision of the Management Board or the Supervisory Board, after 2 deliberations, with at least half of the members. These two deliberations must be taken within 2 to 9 months of each other and by a majority of ¾ of the members present or represented.

However, a single deliberation shall be sufficient where the amendment is decided unanimously by the members present or represented, meeting a quorum of ²/3 of the members.

The request to dissolve a FRUP must be made by electronic means.

Who shall I contact

An application for the dissolution of a FRUP shall be accompanied by a set of parts.

The foundation may also be dissolved in the event of withdrawal of the public benefit recognition.

Dissolution is subject to an order in council.

On dissolution, sums and assets that have not been used cannot be taken back by the founders. They must be entrusted to another foundation or association for a comparable or compatible purpose.

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