The coordinated engagement of several cantonal administrative services, across different departments, ensures that Geneva’s philanthropy sector benefits from a stable, enabling framework. From supporting and advising project holders to taxation and overseeing work carried out by foundations, these actors guarantee a rigorous, transparent environment that fosters the durability and credibility of philanthropic initiatives.
Authorities and supervisory bodies
The OCEI is your main point of contact for all questions relating to interactions between the philanthropic sector and the State in Geneva. Through its coordination and support functions, it helps sustain an administrative, economic backdrop conducive to the development and sustainability of philanthropic initiatives in the canton.
The AFC is the competent body for reviewing, granting, and monitoring tax exemptions for foundations and associations recognised as public-benefit organisations in Geneva. It provides information and advice on specific tax conditions and compliance obligations.
Every foundation must be registered in the Geneva Commercial Register to ensure transparency and public access to its legal information at the cantonal level.
The Zefix portal facilitates the consultation of official data for foundations, associations, and other entities across Switzerland.
ASFIP is the competent authority for supervising foundations whose activities are primarily carried out in Geneva. It ensures ongoing compliance with the foundation's statutory purpose and legal requirements, audits annual accounts, and assists foundations with governance issues. It is responsible for guaranteeing transparency and the sound management of resources dedicated to the public benefit.
ASF oversees foundations where activities reach beyond the cantonal level. It ensures that laws for Swiss foundations are applied in a harmonious manner and acts as a reference for cross-border or large-scale matters.