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Foundation as social organization, was not a new thing, it exist since
colonial age. But the released, works and broke out process only based on habitual
that happened in civilians and Supreme Court Jurisprudential. Within Foundation
regulations no. 16 year 2001 Jo no. 28 year 2004, it said that foundation is
corporation. The purpose that social, humanity and religious turned the foundation
as non profit corporation. Within Foundation regulations, foundation law status
turned become a corporation, and as the consequence all of the right and duty as
corporation also bring in a foundation, also in stewardship.
Kata Kunci : aspek hukum, yayasan