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Benchmark report · 2026
The State of Foundations 2026
The Nordics
Danish foundations committed DKK 27.5 billion in public-benefit grants in 2024. Since 2 September 2026, a new act has changed the rules for the enterprise foundations that gave most of it. Across Europe, 22.5% of the grant programmes whose application route Optimy could see start with email, a document or an enquiry rather than an online form.
Published October 2026 · 30 verified sources · ~15-minute read
Danish grants committed · 2024
DKK 27.5bn
up DKK 1.4bn on 2023
Enterprise foundations' share · Denmark
71.3%
of Danish public-benefit grants in 2024
same share as earlier years
European programmes starting by email or enquiry
22.5%
start with email, a document or an enquiry (n=351)
63.8% already online
Data from
Statistics Denmark
|
Fondenes Videnscenter
|
Statistics Norway
|
Philea
|
Säätiöt ja rahastot
|
Vetenskapsrådet
|
Lotteri- og stiftelsestilsynet
|
Länsstyrelsen | Erhvervsstyrelsen | Skatteverket | Finlex
|
Optimy research
TL;DR
Key findings
1
Danish foundations committed DKK 27.5 billion in 2024
Danish private foundations committed DKK 27.5 billion in public-benefit grants in 2024, DKK 1.4 billion more than in 2023, and paid out DKK 24.2 billion.1 Money promised and money paid are two different figures, so track both for your own year.
2
Enterprise foundations give most Danish grants
Enterprise foundations, which own companies, accounted for 71.3% of Danish public-benefit grants in 2024, the same share as in earlier years.1 Rule changes for enterprise foundations, such as Denmark's new act, therefore reach most Danish grant money.
3
Denmark's new foundation act is in force
Since 2 September 2026, a new act has mainly lightened the rules for Danish enterprise foundations, with later start dates for some parts.18 Boards can now authorise a member of management to decide on distributions, within a maximum total the board sets.18
4
22.5% of European programmes start by email, document or enquiry
Across Europe, 22.5% of the 351 grant, scholarship and award programmes whose application route Optimy could see start with email, a document or an enquiry.30 Only 24 of the 41 Nordic programmes reviewed showed a route, so this is the European figure.30
5
Sweden has the most registered foundations
Philea counts 17,631 registered foundations in Sweden in 2024, grant-makers or not, from county administrative board data.6 Small foundations below a capital threshold need not register, so the true number may be higher. Other Nordic counts are lower but cover other years and definitions.3,7,6
6
Finnish member funding grew 6% in 2025
Total funding reported by members of the Association of Finnish Foundations grew by €36 million, or 6%, between 2024 and 2025.10 The figure covers the association's 250 members, a group that changes yearly, not the 2,657 foundations in the Finnish register in 2023.10,6
7
A six-month year-end deadline, with fees in Sweden
Danish enterprise foundations, supervised Swedish foundations that keep books and Finnish foundations must file within six months of year end.13,14,16 Norwegian boards must approve the accounts within six months.15 For financial years starting from 2025, Swedish late fees can reach SEK 30,000 a year.20
8
Fewer Norwegian foundations, closer supervision
Statistics Norway's accounts statistics counted 5,924 foundations in 2024, down from 6,177 in 2022.7 In 2026, the Norwegian foundation authority is reviewing how foundations distribute money, with a survey and selected case reviews.27 A documented grant process lets a board answer quickly if asked.
Chapter 1
Billions in grants a year, and fewer foundations in Denmark and Norway
Foundations in Sweden, Denmark, Norway and Finland give billions of kroner and hundreds of millions of euros each year, yet the four countries measure their sectors in different ways. Denmark publishes official yearly figures on grants committed and paid, while the other three rely on registers, accounts statistics and sector associations, each covering part of the picture.
This chapter therefore labels every figure by country and says what each one covers. Read together, the figures show giving rising in the most recent year each source reports: in Denmark in 2024 and among members of Finland's foundation association in 2025. Foundation numbers, by contrast, fell in Denmark in 2023 and in Norway in both 2023 and 2024.
DKK 27.5bn
Danish public-benefit grants committed in 2024
0.9%
of Danish GDP, the value of foundation grants in 2023
17,631
foundations registered in Sweden in 2024
5,924
foundations in Norway's accounts statistics, 2024
Denmark: DKK 27.5 billion committed, DKK 24.2 billion paid out
Denmark has the most complete official picture. Statistics Denmark reports that private foundations committed DKK 27.5 billion in public-benefit grants in 2024, DKK 1.4 billion more than in 2023.1 Cash paid out reached DKK 24.2 billion, up DKK 3.2 billion on 2023.1 The two figures measure different things, money promised and money paid, so for a grants team they are a reminder to track commitments and payments separately.
Fondenes Videnscenter, Denmark's knowledge centre for foundations, puts public-benefit grants at DKK 26.1 billion in 2023, equal to 0.9% of Danish GDP.2 That was almost DKK 1 billion less than in 2022, so the rise in 2024 followed a year of decline.2 Chapter 2 shows how much of that money comes from a small group of very large funders.
Sweden has the most foundations, but its money data are harder to collect
On counts that cover different years and definitions, Sweden has the most foundations of the four: Philea, the European philanthropy network, counts 17,631 registered in 2024, grant-makers or not.6 Philea also puts Swedish foundation assets at €45,210 million that year and grants given at €922.655 million, a figure that counts grants only.6
Philea notes that asset and expenditure data are harder to collect for Swedish foundations, so both are the best published figures rather than verified totals or official register data.6 Chapter 2 adds official statistics on what foundations give to Swedish university research.
Finland: member funding grew in 2025
Finland's money figures come from Säätiöt ja rahastot ry, the Association of Finnish Foundations, and cover its members only. The association's 250 members, 245 of which distributed funds, supported science, the arts and other societal development with €630 million in 2025.10 That was €36 million (6%) more than in 2024, although the membership changes from year to year.10
The total counts grants, support to named organisations and the foundations' own activities, such as museums and research institutes.10 Of that total, 96.1% comes from members' survey answers, with the rest estimated from financial statements or earlier splits.10 The figure is therefore wider than grant spending alone, and a small part of it is estimated.
The register is far wider: it showed 2,657 foundations in 2023, according to Philea's data from the Finnish Patent and Registration Office.6 Philea, using the association's data from 226 member foundations rather than all registered ones, reports assets of €22,000 million for 2023.6 Both money figures therefore describe the grant-making core of the sector, not every Finnish foundation.
Foundation numbers fell in Denmark and Norway
Denmark had 296 fewer foundations in 2023 than in 2022, and the number of small grant-making foundations fell by a third between 2019 and 2023.2 In its accounts statistics, Statistics Norway counted 5,924 foundations in 2024, down from 6,077 in 2023 and 6,177 in 2022.7 The Foundation Register, kept by Lotteri- og stiftelsestilsynet, the Norwegian Gaming and Foundation Authority, held 6,142 at the end of 2024.8
Norway's money figures need more care. Statistics Norway reports total equity of NOK 282,866 million for all foundations in 2024, savings bank foundations included, while non-profit foundations held NOK 24,926 million.7
For what Norwegian foundations give, the last nationwide figure we could find is from 2011. A survey published by the Norwegian Foundation Authority in 2012 found that foundations distributed NOK 3.0 billion that year.9 The authority says the true total was likely higher.9
That survey rests on answers from 5,884 foundations, a 77% response rate covering 93% of book equity.9 It describes Norwegian giving in 2011, not today, so do not use it as a benchmark for your own giving.
The four sectors at a glance
Figures stay in the currency of each source (DKK, SEK, NOK or EUR) and are not converted, so compare trends within a country rather than totals across countries.
Takeaway: compare yourself only with national figures that cover foundations like yours. Denmark: grants committed and paid. Finland: the association's member data. Norway: equity of non-profit foundations, not the total with savings bank foundations. Sweden: Philea's totals, the best published figures, not an official benchmark. Track your commitments and payments separately each year.
Chapter 2
Who gives: in Denmark, a small group of very large funders gives most
Denmark is the only one of the four countries where this report found data on how concentrated giving is. There, a small group of very large funders gives most of the money. Many of its largest funders are enterprise foundations (erhvervsdrivende fonde, often called industrial foundations in English), which own companies and also make public-benefit grants.
Elsewhere the data cover only part of the sector, and each country shows something different. This chapter starts with Denmark, then turns to the other three:
- Sweden: in 2023, foundations and funds ranked third among the funders of university research.
- Finland: in 2025, the members of the national foundation association gave most to science.
- Norway: in 2024, most foundation equity sat outside the non-profit foundations.
71.3%
of Danish grants from enterprise foundations, 2024
2/3
of 2023 grants from Danish funders giving over DKK 500m
DKK 8.15bn
granted by Novo Nordisk Fonden in 2024, the largest
40%
of Danish grants went to research in 2024
Denmark: enterprise foundations gave 71.3% of grants in 2024
Enterprise foundations accounted for 71.3% of Danish public-benefit grants in 2024, the same share as in earlier years, according to Statistics Denmark.1 They are few in number: in 2022, the most recent count in this report's sources, 580 of the 3,658 foundations and associations that made grants were enterprise foundations.3 A further 3,078 were general foundations.3
The two figures are two years apart, but with a stable share they point the same way: a few hundred boards decide on most of the grant money in Denmark. Size matters too. Foundations that grant more than DKK 500 million a year gave two thirds of all Danish grants in 2023, according to Fondenes Videnscenter.2
The 100 largest Danish grant-makers
Its list of the 100 largest grant-makers shows them giving DKK 24.9 billion to public-benefit purposes in 2024, led by Novo Nordisk Fonden with DKK 8.15 billion.4 The list is built from the foundations' own accounts rather than from Statistics Denmark's figures, so do not read it as a share of the DKK 27.5 billion.
The LEGO Foundation came second at DKK 1,545.1 million, so in 2024 one funder gave far more than any other.4 For a mid-sized Danish foundation, national averages therefore say little about its real peers, which are foundations of similar size and purpose.
Research and health received the most Danish money in 2024
Fondenes Videnscenter counts research across all purposes: Danish foundations granted DKK 10.9 billion to research in 2024, 40% of all public-benefit grants.5 Statistics Denmark sorts grants by purpose instead, and there health remained the largest area in 2024 at DKK 5.1 billion, even after a fall of DKK 3.9 billion from 2023.1
A purpose total can move that far in a single year, so compare your own mix over several years. The two groupings overlap, since a health research grant can count in both, so do not add the two figures together.
Danish grants also grew larger: the average grant was DKK 420,000 in 2023, against DKK 250,000 in 2019.2 Larger grants make each review and each reporting relationship count for more, so check that your review and follow-up match the size of your grants.
Sweden, Finland and Norway: research funders and financial foundations
In Sweden, foundations and funds from Sweden and abroad were together the third largest funder of university research in 2023.11 Listed in the statistics as private non-profit organisations, they financed SEK 7.5 billion of university research and development that year, just under 16% of the total.11
The 16 Wallenberg Foundations, set up by individual members of the family or in their honour, granted SEK 3.1 billion in 2025.12 That total covers all their grants in a later year, so it is not a share of the university figure.
In Finland, science comes first. Members of the Association of Finnish Foundations supported science with €341 million in 2025, other societal development with €206 million and the arts with €83 million.10 According to Säätiöt ja rahastot ry, medical and health sciences received the most science funding, €106,104,000, followed by social sciences and economics at €66,346,000.10 Those figures are rounded to thousands and cover the association's members only.
In Norway, most foundation equity sat outside the non-profit foundations in 2024. Non-profit (ideelle) foundations held NOK 24,926 million of equity in 2024, against NOK 282,866 million for all foundations, a total that includes savings bank foundations.7 A Norwegian grant-maker that compares its balance sheet with the national total is therefore comparing itself with a different kind of institution.
Takeaway: compare your foundation with peers of the same type and size, not with national totals, which in Denmark a few very large funders dominate. Review your grant mix over several years, because purpose totals can move sharply from one year to the next.
Chapter 3
A six-month legal deadline shapes the year for many Nordic foundations
Many Nordic foundations work to a legal deadline six months after the financial year end, which means 30 June for a calendar-year foundation.13,14,15,16 The rule's scope differs: in Denmark it applies to enterprise foundations, and in Sweden to foundations that keep books and are under full supervision.13,14 In Norway, the six months are for board approval of the accounts, and in Finland for filing the annual statement.15,16
This report found no published Nordic data on financial year-end months or on when grant rounds usually open. The legal deadlines are therefore the most reliable shared rhythm. A foundation with entities under these rules in several Nordic countries can plan one main year-end calendar, allowing for Norway's later filing date of 31 July.15
6 months
to file or approve accounts, where the rule applies
31 July
Norway: last day to file accounts without a late fee
SEK 7,500
Sweden: late fee for a report one day late
SEK 30,000
Sweden: maximum late fees for one year
Each country's deadline covers a different group of foundations
Two points matter for planning. Neither Denmark nor Sweden allows an extension, so the date is fixed.13,14 Norway splits the year end into two steps, board approval generally by 30 June and filing by 31 July.15 So a Norwegian foundation gets an extra month to file, but not to approve.
Sweden now charges fees for late filing
Amendments to the Swedish Foundations Act in force since 1 January 2025 added late-filing fees, which apply from the first financial year starting after 31 December 2024.19,20 The county administrative board charges SEK 7,500 for one day late and a further SEK 7,500 after more than two months.20 After more than four months it adds SEK 15,000, so one late report can cost SEK 30,000 in a single year.20
For a calendar-year foundation, the first report under the new fees was the one for 2025, due on 30 June 2026. The deadline therefore now carries a direct cost, which makes an early close of the accounts worth planning for.
Plan the year backwards from 30 June
For a calendar-year foundation under one of these rules, closing the accounts, the audit and board approval all have to fit into the first half of the year. Grant rounds, payments and grantee reports can fall in the same months, so plan the calendar backwards from the deadline.
Takeaway: if these rules cover you, plan your year backwards from the deadline, 30 June for a calendar year. Close the accounts, finish the audit and get board approval early, and keep grant rounds and grantee reporting clear of that work. In Sweden, late filing can cost up to SEK 30,000 a year.
Chapter 4
More than one in five European programmes start with email, a document or an enquiry
Official statistics show how much foundations give and when they must report, but not how applications reach them. Optimy's own research covers that step. Between August and October 2026, Optimy reviewed the public websites of the funders it studied and classified the application route of each grant, scholarship and award programme.30
A market gets its own figure only when at least 40 programmes show a route, and only 24 of the 41 Nordic programmes reviewed did.30 This chapter therefore uses the European figure: 351 programmes whose application route Optimy could see, the Nordic ones included, drawn from Optimy's research list rather than a random sample.30
63.8%
of European programmes with a visible route use an online form
22.5%
start with email, a document or an enquiry
13.7%
work by invitation only
24.2%
of European company programmes use an online form
Most use an online form, but 22.5% start with email, a document or an enquiry
Of the European programmes whose application route Optimy could see, 63.8% already take applications through an online form or portal.30 Yet 22.5%, more than one in five, start with email, a document or post (11.1%) or with an enquiry first (11.4%).30
Applications sent by email, document or post arrive in inboxes and as attachments, and an enquiry-first route adds a step before anything is submitted. Both can make applications slower to compare, score and report on.
Method note: the shares exclude programmes whose application route was not visible on the funder's website. A route is more likely to be visible when it is an online form, so the online share may be higher than among all programmes. The full method is set out in the methodology section at the end of this report.
Another 13.7% of programmes work by invitation only.30 For a foundation, that can be a deliberate choice rather than a gap. Invited proposals still have to be received, reviewed and reported on, however, so the question of one intake applies to them too.
Company giving programmes are even less digital
Programmes run directly by companies are online even less often. Of 128 European company donation, sponsorship and community programmes whose request route Optimy could see, only 24.2% use an online form.30 Across all markets in the research, the figure is 34.5% of 548 company programmes, with 29.6% asking for an enquiry first and 26.1% working by invitation only.30
If your corporate foundation also handles requests for its parent company, check both routes, because the company side is less often online.
Four practices that close these gaps
The example below comes from Switzerland, not from the Nordics. It shows one of these practices at work. A funder with several calls a year keeps one overview of the funds it allocates, tracked against its key performance indicators (KPIs).
Optimy customer
Swiss Re Foundation, a corporate foundation in Switzerland, commits CHF 6.95 million a year and runs three calls for proposals a year. With Optimy, it tracks the funds it allocates each year against its KPIs. “No more guesswork! We now have a complete overview of the funds we allocate per year,” says Elodie W., Senior Portfolio Manager.
Takeaway: if any of your programmes starts with an email, a document or an enquiry, move it to one online intake before your next round. You keep your criteria and your decisions, and every application arrives in the same format, ready to compare and report on.
Chapter 5
What changes in 2026-27: a new Danish act for enterprise foundations
The rules that govern foundations are changing as well: every Nordic country has changed at least one of them since 2025, and more changes are due in 2027. Denmark's new act reaches the most grant money, since it concerns the enterprise foundations that gave 71.3% of Danish grants in 2024.1
Sweden, Norway and Finland have changed rules on supervision, filing, boards and tax, and Sweden now gives companies a tax reduction on gifts to research and social aid. Only one change in this chapter is still a proposal: Sweden's wider tax deduction for sponsorship.
2 Sep 2026
Denmark's new act on enterprise foundations in force
1 Jan 2027
Denmark: wider related-party disclosure begins
SEK 800,000
Sweden: yearly gift cap for the company tax reduction
4.57%
Finland: tax rate on public-benefit real-estate income, 2026
Every change at a glance
Denmark: a new act gives enterprise foundation boards more room
Denmark's parliament adopted bill L 12 A on 27 August 2026, and it became Lov nr. 729 of 1 September 2026, published in the official gazette, Lovtidende, that day.17,18
The act entered into force on 2 September 2026 and mainly lightens the rules for enterprise foundations.18 Other parts start on 5 December 2026 and on 10 January 2030, and one on a date the minister sets.18 Three points matter most to a grant-maker.
- Delegated distributions, in force now. At the annual accounts meeting, the board can authorise a member of management to decide on distributions until the next annual accounts meeting, within a maximum total it sets.18
- No fixed interim balance sheet, in force now. Enterprise foundations no longer have to prepare an interim balance sheet (mellembalance) for distributions and mergers; the board decides whether one is needed.18
- Wider related-party disclosure, from 2027. For financial years beginning on 1 January 2027 or later, enterprise foundations must disclose transactions with a wider circle of related parties. Until then, the existing duty under section 69(3) of the Financial Statements Act continues.18
Together, these changes give boards more room to decide and more to disclose. For grant-making, the delegation rule has the most direct effect: a member of management can decide on distributions within a ceiling until the next annual accounts meeting. If your board uses it, a written record of the ceiling and of every decision made under it lets the board see what was decided in its name.
Sweden: stricter governance, cheaper company gifts and a sponsorship proposal
Sweden tightened governance first. Amendments in force since 1 January 2025 added late-filing fees and a right for the supervisor to seek liquidation of commercial foundations.19 They also ban straw-man board members, people who sit on a board in name only on behalf of someone else.19 From 2026, companies that pay corporate income tax can claim a 20.6% tax reduction on cash gifts to approved research and social-aid recipients.21,22
Skatteverket, the Swedish Tax Agency, approves the recipients, and each gift must be at least SEK 2,000.21 The gift base is capped at SEK 800,000 per calendar year, so the largest possible reduction is SEK 164,800.21 For a corporate foundation whose parent company also gives directly, the reduction lowers the company's net cost of qualifying gifts.
A wider tax deduction for sponsorship is still only a proposal. The government's referral to the Council on Legislation, dated 18 June 2026, proposes that it start on 1 January 2027.23 The Council made no objections on 25 August 2026, but we had found no government bill by 21 October 2026, so the change is not yet law.24
Norway and Finland: boards, supervision and a real-estate tax rate
Norway is focusing on boards and on distributions. Foundations whose purpose includes distribution had to meet new gender-balance rules for boards of three or more members by 30 June 2025.26 Since 1 January 2026, the Foundation Register must also record whether each foundation is general (alminnelig) or commercial (næringsdrivende).25
In 2026, the Norwegian Gaming and Foundation Authority is also running a thematic supervision of distributions, with a survey and selected case reviews.27 It is a supervision programme rather than a change in the law, but a board may now have to show how it decides on its distributions.
Finland's changes are smaller but concrete. Since 1 September 2026, act 388/2026 lets the register authority obtain the information it needs for foundation supervision from other authorities.28 Act 393/2026, in force since 1 June 2026, sets the tax rate on real-estate income of public-benefit communities at 4.57% for 2026 and 4.60% for 2027.29 That rate matters to any public-benefit foundation that earns income from real estate.
Takeaway: if you run a Danish enterprise foundation, decide before your next annual accounts meeting whether to delegate distributions. Then set the ceiling and record every decision made under it. In Norway, be ready to show how you distribute money if the supervisor asks, and everywhere keep grant files that answer such questions quickly.
Chapter 6
Benchmark yourself
This scorecard turns the five chapters into nine questions about your own foundation, in the order a grant moves: intake, decision, payment and year-end reporting. Each row states a benchmark from the report and asks whether you meet it. Give yourself one point for each row you can tick, then read the band that fits your score.
Your score sorts you into three bands
- 7-9: you are the benchmark. Publish your application route and decision rules, so applicants arrive with what you need, and keep one record of every grant for your board.
- 4-6: you have a solid core. If you missed the intake rows or the commitments and payments row, start there: give every programme one online route, and keep one record that shows commitments and payments side by side.
- 0-3: start with intake. One route with published criteria and a recorded decision brings order to incoming applications and creates the records that most other rows depend on.
FAQ
Frequently Asked Questions
How many foundations are there in the Nordic countries?
How much do Danish foundations give each year?
When must a Nordic foundation file its annual report?
What changed for Danish enterprise foundations in 2026?
How do foundations in Europe receive grant applications?
From application to report, with Optimy
Optimy is one platform for the whole grant process: one online intake for every programme, structured review and scoring, payments tracked against each commitment, and reporting that is ready when your board or supervisor asks. Foundations and corporate foundations use it to decide faster and to show how every grant was made.
Related reading: The State of Grantmaking 2026
Methodology & sources
Every statistic in this report comes from the source named below, and each one was checked again against that source in October 2026, before publication. Where the data year differs from the publication year, we say so. Figures stay in the currency of their source (DKK, SEK, NOK or EUR) and are not converted. Figures are reported as published: we made no estimates and filled no gaps. Where a source covers only part of the sector, such as the members of the Association of Finnish Foundations, or is a published compilation rather than an official register total, the text says so.
Optimy researched the public websites of the funders it studied between August and October 2026 and classified the application route of each grant, scholarship and award programme as an online form or portal; email, document or post; enquiry first; or invitation only. The sample is Optimy's research list, not a random sample. Programmes whose route was not visible are excluded from the shares: of the 697 European grant, scholarship and award programmes reviewed, 346 (49.6%) did not show one. A route is more likely to be visible when it is an online form, so the online share may be higher than among all programmes. A market gets its own figure only where at least 40 programmes show a route. The Nordic programmes showed a route for 24 of 41, so this edition uses the European figure (n=351), which pools every European programme in the research, the Nordic ones included. Company donation, sponsorship and community programmes are counted separately (Europe n=128; all markets n=548). These shares are Optimy analysis of its own research records.
- Danmarks Statistik (Statistics Denmark), Fondes aktiviteter 2024, Nyt fra Danmarks Statistik (17 November 2025) · www.dst.dk/nyt/53906
- Fondenes Videnscenter, Større almennyttige fondsbevillinger til Danmark i 2023 · fondenesvidenscenter.dk/nyheder/storre-almennyttige-fondsbevillinger-til-danmark-i-2023/
- Fondenes Videnscenter, Vidensnotat: Fondsdanmark (August 2024), citing Danmarks Statistik (2022 data) · fondenesvidenscenter.dk/app/uploads/2024_Vidensnotat-Fondsdanmark.pdf
- Fondenes Videnscenter, De 100 mest uddelende danske fonde 2024 (24 March 2026) · fondenesvidenscenter.dk/viden/de-100-mest-uddelende-danske-fonde-2024/
- Fondenes Videnscenter, Danske fondsbevillinger til forskning i 2024 var på samme niveau som tidligere år · fondenesvidenscenter.dk/nyheder/danske-fondsbevillinger-til-forskning-i-2024-var-pa-samme-niveau-som-tidligere-ar/
- Philea, The Fabric of Giving 2025: Public-Benefit Foundation Data in Europe (Sweden and Finland tables) · ced.issuelab.org/resources/44922/44922.pdf
- Statistics Norway (SSB), Regnskap for stiftelser, table 09752 (2024 data, updated 31 October 2025) · www.ssb.no/regnifs
- Lotteri- og stiftelsestilsynet (Norwegian Gaming and Foundation Authority), Årsrapport 2024 · lottstift.no/app/uploads/2026/08/Arsrapport-LS-_2024_UU.pdf
- Stiftelsestilsynet, Kartlegging av pengeutdelinger i norske stiftelser (December 2012, data year 2011) · lottstift.no/content/uploads/2021/05/Pengeutdeling-i-norske-stiftelser-temarapport-des2012.pdf
- Säätiöt ja rahastot ry (Association of Finnish Foundations), Jäsensäätiöiden tuen 2025 kohdentuminen (2026) · saatiotrahastot.fi/wp-content/uploads/2026/09/Selvitys-saatiotuesta-2025.pdf
- Vetenskapsrådet (Swedish Research Council), Forskningsbarometern 2025 (VR2512), data from SCB · www.lif.se/contentassets/a1251f62d80f4c609e591cf830927248/vetenskapsradet--forskningsbarometern-2025.pdf
- Wallenberg Foundations, foundation overview (2025 grants) · tmw.wallenberg.org/en
- Erhvervsstyrelsen (Danish Business Authority), Vejledning om Årsrapporter (updated 27 March 2026) · erhvervsstyrelsen.dk/vejledning-aarsrapporter
- Länsstyrelsen Stockholm, Förvalta stiftelse och insamlingsstiftelse · www.lansstyrelsen.se/stockholm/samhalle/stiftelser/forvalta-stiftelse-och-insamlingsstiftelse.html
- Lotteri- og stiftelsestilsynet, Rekneskap og revisjon for stiftelsar (updated 10 April 2026) · lottstift.no/for-stiftelser/rekneskap-og-revisjon-for-stiftelsar/
- Finlex, Säätiölaki 487/2015 (Foundations Act), chapter 5 · opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute-consolidated/2015/487/fin@
- Folketingstidende, bill L 12 A as adopted on 27 August 2026 (2025-26, 2nd session) · www.folketingstidende.dk/samling/20252/lovforslag/L12A/20252_L12A_som_vedtaget.pdf
- Retsinformation, Lov nr. 729 of 1 September 2026 (Lovtidende A, 1 September 2026) · www.retsinformation.dk/eli/lta/2026/729
- Stiftelser i Samverkan, Ändringar i stiftelselagen (9 January 2025) · www.stiftelserisamverkan.se/2025/01/andringar-i-stiftelselagen
- Länsstyrelsen Stockholm, Stiftelser: late-filing fees (förseningsavgifter) · www.lansstyrelsen.se/stockholm/samhalle/stiftelser.html
- Skatteverket (Swedish Tax Agency), tax reduction for company gifts to non-profit activities · www.skatteverket.se/foretag/skatterochavdrag/gavortillideellaverksamheter
- Chalmers, Nu kan företag få skattereduktion för att stötta forskning (18 December 2025) · www.chalmers.se/aktuellt/nyheter/nu-kan-foretag-fa-skattereduktion-for-att-stotta-forskning/
- Regeringen, Lagrådsremiss Utvidgad avdragsrätt för sponsring och liknande åtgärder (18 June 2026) · regeringen.se/contentassets/e80b9218d7cd4f099e129d8b0ba0ce49/utvidgad-avdragsratt-for-sponsring-och-liknande-atgarder/
- Lagrådet (Council on Legislation), opinion on Utvidgad avdragsrätt för sponsring och liknande åtgärder (25 August 2026) · www.lagradet.se/wp-content/uploads/2026/08/Utvidgad-avdragsratt-for-sponsring-och-liknande-atgarder.pdf
- Lotteri- og stiftelsestilsynet, Er vi en næringsdrivende eller en alminnelig stiftelse? (updated 7 September 2026) · lottstift.no/for-stiftelser/styrearbeid-i-stiftelser/er-vi-en-naeringsdrivende-eller-en-alminnelig-stiftelse/
- Lotteri- og stiftelsestilsynet, Nye krav til kjønnssamansetting i styret (updated 9 January 2026) · lottstift.no/for-stiftelser/styrearbeid-i-stiftelser/nye-krav-til-kjonnssamansetting-i-styret/
- Lotteri- og stiftelsestilsynet, Tematilsyn om utdelinger (updated 2 September 2026) · lottstift.no/for-stiftelser/tematilsyn-om-utdelinger/
- Finlex, act 388/2026 amending chapter 14 section 8 of the Foundations Act · opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2026/388/fin@
- Finlex, act 393/2026 amending sections 124 and 124 b of the Income Tax Act · opendata.finlex.fi/finlex/avoindata/v1/akn/fi/act/statute/2026/393/fin@
- Optimy research of funders' public websites, August to October 2026: application route of each grant, scholarship and award programme, classified by Optimy (method in this report) · #methodology
About Optimy
Optimy is the platform that foundations, companies and public funders use to run grant, sponsorship and volunteering programmes, from application to reporting. The organisation featured in chapter 4, Swiss Re Foundation, is an Optimy customer based in Switzerland, not in the Nordics, and its description comes from the published Optimy customer story. optimy.com
© 2026 Optimy · You may quote this report with attribution ("Optimy, The State of Foundations 2026: the Nordics") and a link to the source page.