| Sažetak | Zakladu definiramo kao neprofitnu organizaciju, pravnu osobu, ali i kao imovinu, a osniva se zbog postizanja kulturne, dobrotvorne, prosvjetne i humanitarne svrhe. Uglavnom se dogodi da pojedinac nerijetko i poduzeće, odrede da se osnuje zaklada ali i financijska sredstva, pravo ili imovinu, koja bi trebala koristiti postizanju namijenjene svrhe. Kod osnivanja zaklade njeni osnivači određenu imovinu namjenjuju zakladnoj svrsi, tzv. Osnovnu imovinu. Osnovan imovina ne smije se umanjiti, nego se ulaže zbog povećanja, a za filantropske namijene koristi se godišnji prihod. Imovinu je moguće povećati primanjem darova i donacija ili organizacijom određenih aktivnosti. Njihov koncept veoma je star. U početcima su osnivane radi podmirivanja potreba i razvoja regija, gradova i lokalnih zajednica, a po razvoju trgovine i industrije osnovane su zaklade koje djeluju na razini nacionalnih zajednica. Sve veći broj zaklada djeluje van granica države u kojoj su osnovane te imaju svoje međunarodne programe. Veći dio svjetskih zaklada su privatne pravne osobe, a osnovale su ih fizičke ili pravne osobe. |
| Sažetak (engleski) | A foundation is an asset, that is, an impenetrable organization with the status of a legal entity, which is established for the purpose of achieving a certain charitable, humanitarian, cultural, educational and similar purpose. As a rule, it happens that an individual, but often also a company, determines the establishment of a foundation and financial resources, a right or property, which should serve to achieve the intended purpose. When founding a foundation, the founders of the foundation permanently dedicate certain property to the foundation's purpose, the so-called fixed assets. The underlying assets must not be reduced, but invested to increase, and the annual income is used for philanthropic purposes. Possible ways to increase assets are receiving gifts and donations, organizing certain activities, etc. The concept of the foundation is very old. Initially, foundations were established to meet the needs and development of local communities, cities and regions, and the development of industry and trade established foundations that operate at the level of national communities. In recent times, an increasing number of foundations operate outside the borders of the country in which they were established and have their own international programs. Most foundations in the world are private legal entities, and their founders are natural or legal persons. |
