Marta Rey-García, Luis Ignacio Álvarez González
This paper aims to describe the development and institutionalization of the Spanish foundation sector during the past three decades, and to present the Institute for Strategic Analysis of Foundations (INAEF) within that context. In order to accomplish these goals, in the first place the boundaries of the foundation as a legal formula are defined within the conceptual frameworks of the nonprofit sector and the social economy. Next, the basic differential features of the process of consolidation of the emerging foundation sector within Spanish socioeconomic reality are explored from an international comparative perspective. A detailed description of main empirical studies available for the Spanish foundation sector follows. Finally, the background, goals and methodological criteria of the INAEF are described. This Institute has been created by the Spanish Association of Foundations with the financial support of some of the most important foundations in the country (Ramón Areces, Marcelino Botín, Rafael Del Pino, ONCE, Santander and Telefónica); its mission being to build and communicate knowledge about the Spanish foundation sector in order to strengthen its capacity to better serve society
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