In an article written by Antoine Cellard, notary, and François Cellard, lawyer, and published in Forbes magazine, the endowment fund is analyzed as a unique legal tool, located at the crossroads of philanthropy and asset structuring.
The article highlights the flexibility of this vehicle, which allows families to support a project of general interest while benefiting from an incentive fiscal framework and an organization adapted to a long-term strategy. In particular, Antoine Cellard highlights the role of the endowment fund in the conservation of real estate or cultural heritage, as well as in the transmission of values and commitments to future generations.
This contribution illustrates how the endowment fund can be part of a global asset approach, reconciling general interest, fiscal optimization and family continuity.
