
What a foundation is
Property dedicated to public charity, religion, art, science, education or other public benefit, not for distributing profit, under the Civil and Commercial Code.
Registration
File the articles, asset list and board names with the registrar where it is based; the registrar may assess the assets and founders under ministerial regulations.
Public charity status
If designated a public charity, donors can deduct donations under the rules; the foundation must maintain accounting and spending conditions.
Frequently asked questions
Is there a minimum asset requirement?
Yes, under ministerial regulations; check the current version with the registrar.
Can directors be paid?
Reasonable pay per the articles is possible, but not profit distribution.
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Sources
- Department of Provincial Administration
- Office of the Council of State (Thai legislation)
- Thai Revenue Department
Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case