Following the amendment to Zurich’s tax practice in February 2024, entrepreneurial funding models are no longer an obstacle to tax exemption, even if a return of funds (repayments and interest on loans, profits from investments, profit-sharing) is made to the non-profit institution.
Tangible support
This opens up new opportunities for foundations to utilise their funding more effectively. The best-known entrepreneurial funding models include investments, loans, microfinance or social impact bonds. However, the practical application of such models on the funding side still raises a number of questions in the sector. This is why SwissFoundations has launched the point of contact for “entrepreneurial funding”. It supports grant-making foundations in assessing the suitability and implementation of entrepreneurial funding models and offers individual support to help them make the most of the new opportunities.
The new service is part of SwissFoundations’ “Future-Proof Funding Initiative”, which helps foundations to align their funding practices in a future-oriented manner. “The amended tax practice paves the way for entrepreneurial funding models – the point of contact helps foundations to find their way in and to take their first steps”, says Katja Schönenberger, Managing Director of SwissFoundations.
How do I apply entrepreneurial funding models in my foundation?
Send us your enquiry via SwissFoundations. A consultation session is charged at CHF 350. For SwissFoundations members, the first two hours of counselling are free of charge. The point of contact is managed on behalf of SwissFoundations by Susanne Wittig, Managing Director of Impact Relation.
