Hong Kong (HK)

Jurisdiction Overview

350 Number of private foundations 
 Data Date: 2019


The Global Forum reported in 2013: "There are no laws or common law principles that permit the establishment of foundations in Hong Kong. The term 'foundation' is a categorisation used for not for profit entities usually formed as a trust or a non-profit company limited by guarantee for the purposes of relief of poverty, advancement of education, advancement of religion or other purposes beneficial to the community." (GF 2013: 61). This is confirmed by the Global Forum in 2019 (GF 2019: 61).


GF 2011: 46; GF 2013: 61; GF 2019: 61