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This article examines the Commission’s Proposal for a Council Regulation on the Statute for a European Foundation (Fundatio Europaea). Focusing on the proposed transparency and accountability provisions, it interrogates whether these provisions are sufficiently robust to facilitate effective Member State supervision of this proposed new supranational legal form, given identified weaknesses in existing Member State foundation regulatory regimes. Consideration is also given to the Statute’s proposed reporting and auditing mechanisms. Particular attention is paid to the challenges inherent in standardising financial reporting standards and the missed opportunities to introduce best practice in the draft Regulation. The article concludes by identifying a number of interpretative loopholes in the existing proposal, which if adopted in its current format, would weaken the potential for an effective, efficient and feasible solution to the problems currently experienced by many foundations operating on a cross-border basis in Europe.

The European Foundation Statute Proposal: Striking the Balance between Supervising and Supporting European Philanthropy?