ANALYSIS OF LEGAL LIABILITY FOR FOUNDATIONS THAT MAKE CAPITAL INVESTMENTS IN BUSINESS ENTITIES
DOI:
https://doi.org/10.25139/lex.v3i2.10758Keywords:
Foundation, Capital Participation, Legal LiabilityAbstract
Capital participation by foundations is a form of asset management that has sparked legal debate, considering that a foundation is a non-profit legal entity established to carry out social, religious, and humanitarian activities. This study aims to examine the regulation and supervision of capital participation by foundations, as well as the legal liability of foundation administrators, drawing on theories of legal utility, legal entity, and legal responsibility. The results of the study indicate that normatively, capital participation is permitted; however, in practice, it still faces regulatory ambiguity, particularly regarding its limits, forms, and supervision mechanisms. Foundation administrators play a crucial role in the decision-making process of capital participation as technical executors, thereby bearing significant responsibility. Their liabilities include civil liability in the event of losses, criminal liability for legal violations, organizational accountability to the foundation's supervisory board, administrative responsibility through financial reporting, and moral responsibility to the public and donors.
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