Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.
Last updated on September 5, 2026
A foundation (มูลนิธิ, munlanithi or moonlanithi) is property set aside for a charitable, religious, artistic, scientific, educational or other public purpose and registered as a juristic person under Sections 110 to 136 of the Civil and Commercial Code. An association (สมาคม, samakhom) is a registered body of members pursuing a common non-profit aim under Sections 78 to 109. Neither may distribute profit. They are the two vehicles a foreigner can use for charity, community, sports or religious work in Thailand, and both are supervised by the Ministry of Interior, not the DBD.
Table of Contents
What the Civil and Commercial Code provides
Foundation. Section 110 defines it as property dedicated to a public purpose without seeking profit; the assets, not the people, are the foundation. It is managed by a board of at least 3 directors under regulations approved at registration, and it becomes a juristic person only when the registrar approves it: the Provincial Governor in the provinces, the Ministry of Interior through the district office in Bangkok. On dissolution Section 134 sends the assets to another foundation or to the state, never back to the founders.
Association. Section 78 allows persons to form an association for a continuous non-profit purpose; at least 3 promoters apply, members join under the rules, and a committee elected by the general meeting manages it. Members may be foreigners, but an association with a foreign majority is treated as foreign under the Land Code.
Setting one up as a foreigner
Endowment. A foundation must show initial capital at registration: 500,000 baht in the ordinary case, reduced to 250,000 baht in total with at least 100,000 baht in cash for foundations whose objects are public charity such as education, health, social work, sport or religion. An association needs no endowment, only its rules, a registered office and the list of committee members.
Foreign involvement. The Interior Ministry expects a majority of Thai nationals on the board, and foreign directors are vetted. A foreigner who works for the foundation, paid or unpaid, needs a work permit, obtained on a Non-O volunteer visa sponsored by the foundation. Registration takes several months. The common mistake is running the charity informally for years and then finding that donations, a bank account and a lease all needed a juristic person that did not exist.
Tax, reporting and the difference from a company
Both bodies register for tax within 60 days and file audited annual accounts with the registrar and the Revenue Department. A foundation or association pays corporate income tax at 10% on its gross income, reduced to 2% on business income, unless the Ministry of Finance has announced it as a public charitable organisation, in which case it is exempt and donors may deduct their gifts. That status is applied for separately after some years of audited operation.
| Body | Owners and profit | Typical use by foreigners |
|---|---|---|
| Foundation (มูลนิธิ) | No owners; property dedicated to a purpose; no distribution | Charity, school, temple support, animal welfare |
| Association (สมาคม) | Members; no distribution | Sports club, alumni or nationality association, trade body |
| Company limited (บริษัทจำกัด) | Shareholders; profit distributed as dividends | Any business, including a social enterprise |
A foundation is not a device for holding property for personal use: the assets belong to the purpose and the board cannot sell them for private benefit. Under the Land Code a foundation created for the benefit of foreigners is itself treated as foreign.
Frequently asked questions
Can a foreigner set up a foundation in Thailand?
Yes, as a founder and as a director, but the board should have a Thai majority and foreign directors are vetted by the Ministry of Interior. The foundation needs the endowment, 500,000 baht or 250,000 baht for public charity purposes, and any foreigner working for it needs a work permit and a volunteer visa.
How much money is needed to register a foundation in Thailand?
500,000 baht in the ordinary case. Foundations with public charity objects such as education, health, social work, sport or religion may register with 250,000 baht in total of which at least 100,000 baht is cash. The registrar can adjust the amount to the size of the foundation.
What is the difference between a foundation and an association in Thailand?
A foundation is built around dedicated property managed by a board of at least 3 directors and needs an endowment. An association is built around at least 3 members who elect a committee and needs no endowment. Both are non-profit juristic persons registered with the Ministry of Interior, and neither can pay out surplus to founders or members.
See also: Juristic person, Company limited, Work permit, setting up a foundation in Thailand, Thai laws on foundations and volunteer visas for Thailand.
Thai Law Updates, free by email
Plain-English updates on Thai law changes that affect foreigners: property, visas, marriage, business and wills. One short email a month from a firm practicing since 2006. No spam, unsubscribe anytime.