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Art. 84
C. Supervision 1 Foundations are supervised by the state authority (Confederation, canton, commune) to which they are assigned. 1bis The cantons may subject foundations at communal level to supervision at cantonal level.112 2 The supervisory authority must ensure that the foundation’s assets are used for their declared purpose. 3 Beneficiaries or creditors of the foundation, the founder, donors and current and former members of the foundation board who have an interest in ensuring that the administration of the foundation complies with the law and the foundation charter may appeal to the supervisory authority against acts or omissions of the foundation’s governing bodies.113 112 Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations), in force since 1 Jan. 2006 (AS 2005 4545; BBl 2003 81538191). 113 Inserted by No I of the FA of 17 Dec. 2021 (Strengthening Switzerland as a Foundation Location), in force since 1 Jan. 2024 (AS 2022 452; BBl 2021 485, 1169). |