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Corporate and Business Registration Department (A Department of the Ministry of Finance and Economic Development)

Foundation

A Foundation may be formed in Mauritius or elsewhere, for such
purposes as may be provided in its charter, including the carrying out of the
objects specified in it.A Foundation may also be established by means of a will.
 
The objects of a Foundation may be -
(a) charitable or non-charitable, or both;
(b) for the benefit of a person or a class of persons, or to carry out a
specified purpose, or both.