El tiempo de las fundaciones(análisis del régimen jurídico de las fundaciones y propuesta para un futuro renovado)

Abstract

The foundations of yesteryear were mere charities, run by executors who disposed of certain assets for achieving the founder`s ends. Nowadays, foundations are legal, non-profit entities that are constituted by the will of one or more persons or legal entities - whether public or private-. They are run according to their founder`s wishes, shaping the long-term use of the foundations´s assets in pursuing purposes in the public interest which explains why the State confers certain advantages on such entities and allows them to operate under a special tax regime. In the future, foundations wil have to be valid instruments for channelling altruism in a globalised, networked world. Problems are no longer distant in such a world, which is why we need to be aware of the need for the international and intergenerational solidarity that only foundations can satisfy.