German Foundation Sector. Overview and Analysis with an Emphasis on Community Foundations

The aim of this theses is to show a comprehensive picture of German foundation sector with a focus on historical development as well as the current trends and the latest expert discussions. Another goal is to analyse relatively young German concept of community foundation as one of the examples of new ways of foundation work and come up with recommendations for their Czech counterparts. As an introduction serves an analyses of foundations as one of the main pillars of German non-profit sector, an assessement of their role in public and theoretic discourse and a brief discussion of their historical development. Furthermore, the reader will learn about the distinctions between different types of foundations according to different criteria, their legal environment with the focus on the reforms of non-profit sector laws and an empirical profile of German foundations. Special attention is payed to the concept of community foundations. The conclusion comprises the facts and presents recommendations for Czech foundations sector