ตรวจสอบโดย ThaiLawOnline สำนักงานกฎหมายไทยที่ได้รับใบอนุญาตและดำเนินกิจการในประเทศไทยตั้งแต่ปี พ.ศ. 2549 ทนายความผู้รับผิดชอบสำนวน: วิชุดา อรรถเมธากุล, น.ม., ใบอนุญาตเนติบัณฑิตไทย เลขที่ 3149/2556.
ปรับปรุงล่าสุดเมื่อ
เอ พื้นฐาน (มูลนิธิ, munlanithi หรือ 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 ประมวลกฎหมายแพ่งและพาณิชย์. An สมาคม (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 ดีบีดี.
สารบัญ
ประมวลกฎหมายแพ่งและพาณิชย์บัญญัติไว้อย่างไร
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 กรรมการบริษัท 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 การยุบ 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 cash in the ordinary case, or at least 250,000 baht in cash with other property bringing the total to 500,000 baht; 200,000 baht for foundations for social welfare, education, sport, religion, disaster relief, drug or AIDS treatment and prevention, or those founded by a State agency (Department of Provincial Administration public service manual). An association needs no endowment, only its rules, a registered office and the list of committee members.
Foreign involvement. The law sets no nationality quota for the board, but foreign directors are vetted: the district office obtains certificates from the National Intelligence Agency and the director’s embassy, and asks for a valid passport, visa and work permit. A foreigner who works for the foundation, paid or unpaid, needs a ใบอนุญาตทำงาน, 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 |
| 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 กฎหมายที่ดิน a foundation created for the benefit of foreigners is itself treated as foreign.
คำถามที่พบบ่อย
Can a foreigner set up a foundation in Thailand?
Yes, as a founder and as a director, and foreign directors are vetted through the National Intelligence Agency and their embassy. The foundation needs the endowment, 500,000 baht or 200,000 baht for listed public-benefit 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 200,000 baht, as may foundations for disaster relief, drug or AIDS work, or those founded by a State agency. Where the 500,000 baht fund is partly in other property, at least 250,000 baht must be cash.
ในประเทศไทย มูลนิธิกับสมาคมแตกต่างกันอย่างไร?
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.
ดูเพิ่มเติม: นิติบุคคล, บริษัทจำกัด, ใบอนุญาตทำงาน, การจัดตั้งมูลนิธิในประเทศไทย, Thai laws on foundations และ volunteer visas for Thailand.
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