Fund and Foundation

The terms of “fund” and “foundation” are frequently and wrongfully used interchangeably in local settings. Under Uzbek laws, the “foundation” refers to one of the legal organizational form of non-governmental non-commercial organization, while the “fund” stands for the aggregated account of money (funds) accumulated to be spent for specific purposes (such as paying pensions out of the Pension Fund). The major difference is that foundation is always a separate legal entity, while fund is usually not. However, in rare cases the Government establishes governmental or republican funds as a legal entity under its control to outsource certain functions that are capable of self-financing.

As pointed out above, the “foundation” is one of the legal organizational forms of “non-governmental ...

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Fund and Foundation

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