von Schnurbein, Georg2018-07-182018-07-182018https://hdl.handle.net/1805/16701Associations and foundations are the most common legal forms for nonprofits. Both can be set up by individuals without any government interference. For an association, registration is not mandatory and only two individuals are required to establish an association. Only if the revenue from its own activities (not including donations and member fees) exceeds US$150,000, then registration is mandatory. A foundation has to be registered in the Register of Commerce and afterward it is under state supervision (as there are no internal control organs). By law, there is no minimum capital required to establish a foundation. However, in practice, a minimum of US$30,000-$50,000 is recommended.en-USCountry ReportPhilanthropySwitzerlandDataset