Luis Ignacio Álvarez González, María José Sanzo Pérez
Over the last years, the Spanish Foundations sector has undergone significant organizational changes. The purpose of this article is to assess such changes insofar as they may positively condition the foundation’s capacity and performance. It specifically analyzes three sections: characterization of the foundation’s board, basic organizational structure of foundations, and degree of associationism. This assessment is based on an in-depth study of a cross-section of foundations registered in the Principality of Asturias (Spain). The results outline several attitudes and behaviors probably common to all Spanish foundations, and their implementation will promote the focusing of these organizations on their beneficiaries and donors.
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