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National canonical private foundations, constituted by religious to govern their Catholic schools and erected by the Spanish Episcopal Conference, have to be subject to Plenary Assembly approved criteria that seek to preserve the catholicity of the foundation and its centers. Civil registration of canonical foundations follows a special procedure agreed between Church and State, which confers them certain tax benefits but is not free of problems. The private canonical nature of the foundation and its educational purpose determine its specific canonical regime.

revista española de derecho canónico

Las fundaciones educativas de los Institutos de Vida Consagrada. Análisis de sus peculiaridades y de los criterios dados por la Conferencia Episcopal para su constitución