Non-Profit Foundation
A juristic entity for public-benefit work — charity, religion, education, art, science. Registered through the local Registrar with final approval from the Ministry of Interior, and run by a board with no distribution of profit.
A vehicle for public-benefit purposes.
A foundation is a juristic entity formed around assets dedicated to a public or charitable purpose — not to generate profit for individuals. It's the right structure for philanthropic, religious, educational, scientific, or cultural work in Thailand.
A foundation is established under the Civil and Commercial Code: assets are committed to the stated purpose, a board is appointed to run it, and it is registered with the Registrar for the area where it is based, with final approval from the Ministry of Interior. Any surplus must serve the foundation's objects — it cannot be distributed to members.
Permitted purposes
- Charity, religion, art, culture, science, education, or literature
- Other purposes for the public benefit
- Not for the sole commercial or monetary benefit of any individual
Structure & tax
- Run by a board of at least three people — typically a Director, a Deputy/Assistant Director, and a Secretary or Treasurer
- Committed assets and Thai-language bylaws define the foundation's objects and governance
- Registered with the local Registrar; the Ministry of Interior gives final approval
- A tax ID must be obtained within 60 days of registration
- Where a foundation does earn taxable revenue, it is generally taxed at a reduced rate (commonly 2% or 10% depending on the income); genuine donations are typically exempt
How we set it up
Objects & board
We define the foundation's purpose, draft the Thai bylaws, and structure the board.
Assets & documents
Committed assets evidenced, address and property documents and director details assembled.
Registrar & Ministry approval
Application filed with the local Registrar; we manage the Ministry of Interior review.
Tax & operations
Tax ID within 60 days, plus the bookkeeping and reporting the foundation must keep.
Frequently asked
Who can sit on the board?
A foundation needs a board of at least three — usually a Director, a Deputy or Assistant Director, and a Secretary/Treasurer. We help structure a board that meets the Registrar's expectations.
Can a foundation earn money?
It can receive donations and may earn income that serves its objects, but it cannot distribute profit to individuals. Surplus must be applied to the foundation's purposes.
Who approves the registration?
The application goes to the Registrar for the area where the foundation is based, with final approval from the Ministry of Interior before the registration certificate is issued.
How is a foundation taxed?
It must obtain a tax ID within 60 days of registration. Taxable revenue is generally taxed at a reduced rate (commonly 2% or 10% depending on the type of income), while genuine donations are usually exempt. We confirm the position for your activities.
Reviewed by the Khonsu Legal team · 1 July 2026
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