| Abstract | Zaklada je dobrotvorna, neprofitna organizacija sa svojstvom pravne osobe, osnovana radi ostvarivanja određenih dobrotvornih, humanitarnih, kulturnih, obrazovnih i sličnih ciljeva. U pravilu se događa da pojedinac, ali često i trgovačka društva, sami određuju osnivanje zaklade i sredstva (financijska sredstva, neko pravo ili imovina) koja će se koristiti za postizanje cilja. Osnivači zaklade, prilikom osnivanja zaklade, određenu imovinu trajno namjenjuju za svrhu zaklade (temeljna imovina). Osnovna sredstva se ne smiju smanjivati, već se ulažu u njihovo povećanje, a godišnji prihodi koriste se u dobrotvorne svrhe. Mogući načini povećanja imovine su primanje darova i donacija, organiziranje određenih aktivnosti i slično. Koncept zaklade vrlo je star. U početku su zaklade osnivane za potrebe i razvoj lokalnih zajednica, gradova i regija. Razvojem industrije i trgovine osnivaju se zaklade koje djeluju na razini nacionalnih zajednica. U posljednje vrijeme sve je više zaklada koje djeluju izvan granica zemlje u kojoj su osnovane i imaju svoje međunarodne programe. Većina zaklada u svijetu su privatne pravne osobe. Njihovi osnivači su fizičke ili pravne osobe. Osamdesetih godina 20. stoljeća, razvojem gospodarstva i politike, zakladništvo oživljava i zakladništvo dobiva na značaju. Zaklade u razvijenim zemljama imaju vrlo važnu ulogu u modernizaciji društava u 20. stoljeću. Zahvaljujući poreznim olakšicama pojedinci i tvrtke osnivaju zaklade kako bi pridonijeli kvaliteti života i razvoju ljudskih potencijala. Porezni poticaji za davanja neprofitnim organizacijama, uz porezno priznate izdatke, posebno su prošireni u slučaju donacija zakladama. Zaklade u razvijenim zemljama redovito dodjeljuju potpore putem sustava javnih natječaja. U novije vrijeme velike korporacije igraju sve važniju ulogu u razvoju trustova. Na europskoj razini osnovano je nekoliko zaklada u područjima važnim za razvoj Europe. |
| Abstract (english) | A foundation is an asset, a non-profit organization with the status of a legal entity, established to achieve certain charitable, humanitarian, cultural, educational and similar purposes. As a rule, it happens that an individual, but often also companies, determine the establishment of a foundation and the means (financial means, some right or property) that should be used to achieve the intended purpose. When establishing the foundation, the founders of the foundation permanently dedicate certain assets to the foundation's purpose (basic assets). The basic assets must not be reduced, but they are invested in order to increase them, and the annual income is used for philanthropic purposes. Possible ways of increasing assets are receiving gifts and donations, organizing certain activities and the like. The concept of the foundation is very old. In the beginning, foundations were established to meet the needs and development of local communities, cities and regions. With the development of industry and trade, foundations are established that operate at the level of national communities. Recently, there is an increasing number of foundations that operate outside the borders of the country in which they were founded and have their own international programs. Most foundations in the world are private legal entities. Their founders are natural or legal persons. In the eighties of the 20th century, with the development of the economy and politics, the foundation business revived and foundations gained importance. Foundations in developed countries play a very important role in the modernization of societies in the 20th century. Thanks to tax incentives, individuals and companies establish foundations in order to contribute to the quality of life and the development of human resources. Tax incentives for giving to non-profit organizations, in addition to tax-deductible expenses, are especially extended in the case of donations to foundations. Foundations in developed countries regularly award grants through a system of public tenders. In recent times, large corporations play an increasingly important role in the development of the foundation industry. At the European level, several foundations were established in areas relevant to the development of Europe. |
