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38-636: Fern (also Stichting Fern ) is a Dutch foundation created in 1995. It is an international Non-Governmental Organization (NGO) set up to keep track of the European Union 's (EU) involvement in forests and coordinate NGO activities at the European level. Fern works to protect forests and the rights of people who depend on them. Although Fern is known for its work on forests, since 2000 it has widened its scope to include climate , forest governance , trade and sustainable supply chain as many of

76-415: A former such entity). It is defined by a negative definition: by what it is not. A private foundation is not a public charity , as described in section 170(b)(1)(A) (i) through (vi). Neither is it a section 509(a)(2) organization, nor a supporting organization . Private foundations are subject to 1.39% excise taxes found in section 4940 through 4945 of the internal revenue code. Once a charity becomes

114-522: A leverage point to get customary rights accepted as 'legal' in countries including Indonesia (which is already exporting FLEGT timber), Ghana , Cameroon , Vietnam and Guyana : the lack of recognition of these rights are among the most significant obstacles to poverty alleviation, justice and even democracy . Moreover, the campaign on reforming ECAs led to halting ECA funding and the subsequent cancellation of some projects, which would have had serious negative consequences for local people, such as in

152-633: A network of like-minded European organisations to further their objectives. An already existing ad hoc European coalition of NGOs responded and adopted the name European Rainforest Movement. This movement changed its name into  Forest Movement Europe  in 1994 after linking up with the newly formed  Taiga Rescue Network  (1992) and widening its focus to all forests, including  Russia . As most NGOs of the Forest Movement Europe  were working at national level, and increasingly trade and aid decisions that impacted on forests were made at EU level, it

190-488: A private foundation, it retains that status unless it follows the difficult termination rules of section 507. Every organization that qualifies for tax exemption as an organization described in section 501(c)(3) is a private foundation unless it falls into one of the categories specifically excluded from the definition of that term (referred to in section 509(a)). In addition, certain nonexempt charitable trusts are also treated as private foundations. Organizations that fall into

228-489: A specific purpose. A private foundation may have diverse purposes, including collective, familiar, or the purpose of passive administration of funds. Normally, the supervision of a private foundation is done by the county government where the foundation has its domicile, however, large foundations must be registered by the County Administrative Board (CAB), which must also supervise the administration of

266-694: Is in Delft . Fern's official mission statement is "To increase understanding of, and access to, European policy making; and to campaign for policies and practices in Europe that focus on forests and forest peoples’ rights and deliver economic, environmental and social justice globally.” Fern's origin lies in the World Rainforest Movement meeting in Penang in 1989. At this meeting Southern participants decided they needed closer co-operation with

304-442: Is made up of a majority of directors at arm's length. A private foundation is not allowed to engage in any business activity, but it can operate its own charitable program. The Canada Revenue Agency designates the application as a "charitable organization", a "public foundation", or a "private foundation", depending on its structure, its source of funding and its operation. The Income Tax Act requirements are different, depending on

342-623: Is the largest private foundation in the U.S. with over $ 38 billion in assets. Most private foundations are much smaller. Out of the 84,000 private foundations that filed with the IRS in 2008, approximately 66% have less than $ 1 million in assets, and 93% have less than $ 10 million in assets. In aggregate, private foundations in the U.S. control over $ 628 billion in assets and made more than $ 44 billion in charitable contributions in 2007. The following foundations are set up under civil law legal systems: The Austrian Private Foundation (Privatstiftung)

380-458: Is to share information, to develop joint strategies and a wider European perspective on forest issues. The FME also supports NGOs and Indigenous Peoples Organisations in the South in their activities to protect forests. The origin of the movement goes back to 1989 when a group of NGOs from several different European countries joint efforts to support Japanese organisations in their activities to stop

418-606: The Canada Revenue Agency is a branch of the Canadian government which regulates all foundations. Under Canadian law, since 1967, a private foundation is controlled by a single donor or family through a board that is made up of a majority (more than 50%) of directors at non-arm's length. It is a legally registered charity with the Canada Revenue Agency. A public foundation is governed by a board that

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456-561: The Critical Raw Materials Act (CRM Act). Fern’s consumption campaign aims to ensure that EU policies can fairly and swiftly reduce European consumption of Forest Risk Commodities. Fern campaigns to reduce pulp and paper use through work on the Packaging and Packaging Waste Regulation (PPWR) in response to the dramatically increase of paper consumption. Fern also works to reduce European meat consumption by leveraging

494-649: The European Rainforest Movement (ERM) , the European arm of the World Rainforest Movement . It choose to be a loose movement with no formal membership and without a formal secretariat. Meetings were held twice a year, hosted by one of the participating groups and coordinated by Saskia Ozinga of FERN . It was mainly due to the activities of the groups that participated in the ERM that the tropical rainforest campaigns in Europe took off, imports of tropical timber into several European countries declined and

532-505: The Norwegian Agency for Development Cooperation (NORAD). Private foundation#Netherlands Unlike a charitable foundation , a private foundation does not generally solicit funds from the public or have the legal requirements and reporting responsibilities of a registered non-profit or charitable foundation. Not all foundations engage in philanthropy; some private foundations are used for estate planning purposes. One of

570-511: The corruption , lack of transparency and power imbalances which it says are among the universal causes of both legal and illegal forest destruction , and putting forest communities at the heart of decision-making about policies affecting them. Fern's way of working still reflects its origin, as in its activities the organisation aims to create ad hoc or permanent North-South, North-North or South-South NGO coalitions to jointly develop campaigns or activities, mostly - but not always - targeted at

608-708: The EU Sustainable Food System Framework. The meat industry is responsible for a large share of global greenhouse gas emissions (GHG) and contributes substantially to deforestation, water scarcity and biodiversity loss. The Forest Governance campaign works to ensure that forest communities have stronger rights to their forests and benefit from transparent and inclusive forest management practices and processes. Previous Fern campaign’s include those on  Export Credit Agencies  (ECAs),  biodiversity offsetting ,  certification , and  Development Finance Institutions , aviation and finance. Some of

646-555: The EU institutions. Facilitation of the wider movement and supporting Fern's partners in the South remain Fern core activities. In March 2018, Fern's co-founder and Campaigns Coordinator Saskia Ozinga stepped down after 23 years with Fern. Hannah Mowat took over as the organisation's Campaigns Coordinator. The organisation campaigns in many areas with a direct or indirect impact on forests and forest peoples' rights. It focuses specifically on

684-630: The Regulation is effectively implemented in consultation and partnership with producer countries. As part of its trade and sustainable supply chain campaigns, Fern has been instrumental in highlighting what it says are the damaging potential human rights and environmental impacts of the European Union - Mercosur free trade agreement . Fern’s sustainable supply chain and trade campaigns also focus on ensuring trade in transition minerals does not lead to harm for forests and peoples by campaigning on

722-428: The South. Fern’s climate campaign calls for an EU climate policy which prioritises restoring European forests and ending subsidies for the burning of trees for  bioenergy . Fern's climate campaigning also encompasses work on  forest restoration ,  negative emissions , free trade agreements,  land use, land use change and forestry (LULUCF) ,  and  carbon offsetting . Fern’s  sustainable supply chains  campaign focuses on

760-437: The biggest cause of  deforestation  globally:  agriculture . The EU is the world's second biggest importer of agricultural goods causing deforestation. Fern campaigns to end EU imports of commodities - such as  soy ,  palm oil  and  cocoa  - grown on (often) illegally deforested land. In 2023, the EU adopted the Regulation on deforestation-free products, a long-awaited law Fern pushed for in the last decade. Fern now works to ensure

798-1044: The case of the Ilisu Dam in Turkey which would have led to the replacement of around 80,000 people, with women suffering most. Fern receives its money from private foundations and governments . In order to ensure its independence and impartiality, Fern has committed to not directly participate in the selection, award or administration of a contract when a real or apparent conflict of interest may be involved. Fern's audited finances are available from their website. Fern’s donors during 2022 included: the Ford Foundation , the Foreign, Commonwealth and Development Office  (FCDO) UK, the European Commission , the European Climate Foundation and

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836-527: The characteristics of the legal entities existing under the status of "Foundations" is a wide diversity of structures and purposes. Nevertheless, there are some common structural elements that are the first observed under legal scrutiny or classification. Some of the above must be, in most jurisdictions, expressed in the document of establishment. Others may be provided by the supervising authority at each particular jurisdiction. The following foundations are set up under common law legal systems : In Canada ,

874-445: The decisions made in these areas have a direct or indirect impact on forests and forest peoples' rights . In all these areas, Fern collaborates with many environmental groups and social movements across the world. Fern is a non-hierarchical flat organization and has no director. In 2024, it had three offices ( Brussels , Belgium ; Montreuil , France ; and Moreton-in-Marsh , UK ) and around 18 staff; their registered office

912-511: The destruction of the rainforests by Japanese companies. This group of NGOs met under the heading Ban Japan from the Rainforest . By 1992 the group had expanded considerably in size and in the issues it dealt with. Its focus was no longer Japanese companies but tropical rainforest protection and support for forest peoples in general. At a meeting in Munich, Germany, the group renamed itself

950-523: The different EU institutions. Starting in 1995 with Ozinga and Pettman both working part-time, the former from a shed in Oxford, the latter from a desk in Brussels, Fern has grown to an organisation of between 15 and 20 staff, while its area of work has widened to include climate change , carbon trading , finance , governance and development aid . Consistent themes in Fern's campaigns include tackling

988-603: The excluded categories are institutions such as hospitals or universities and those that generally have broad public support or actively function in a supporting relationship to such organizations. In the United States, there are several restrictions and requirements on private foundations, including: Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons. The Bill & Melinda Gates Foundation

1026-590: The foundation. The main legal instruments governing private foundations in Sweden are those that regulate foundations in general: the Foundation Act (1994:1220) and the Regulation for Foundations (1995:1280). Forest Movement Europe The Forest Movement Europe (FME) is a grouping of more than 45 NGOs from 12 European countries working on forest issues. The movement has been in existence, although under different names, for more than 15 years. Its purpose

1064-640: The founder and beneficiaries are non-residents of Mauritius. A foundation in the Netherlands (Stichting) is a legal person created through a legal act. This act is usually either a notarised deed (or a will) that contains the articles of the foundation which must include the first appointed board. Foundation legislation was last reformed in 1998, giving rise to the Netherlands Antilles Private Foundation (Stichting Particulier Fonds). The Nevis Multiform Foundation

1102-452: The global South and Europe, and campaigns collaboratively with them; it raises awareness among decision-makers and proposes specific policy changes to tackle the threats facing the world's forests. A significant portion of Fern's funding is channelled to its partners in tropical forested countries, and Fern says it prioritises supporting them (including in the form of building capacity and strengthening their advocacy skills) as they understand

1140-626: The issues facing forests in their countries first-hand. Fern also plays a coordinating role in building networks and alliances among NGOs, a prime example being the annual Forest Movement Europe (FME) meeting which it organises. Since 1996, Fern has published Forest Watch, a monthly specialist newsletter covering the latest developments in efforts to protect the world's forests. Fern currently focuses on forests in relation to four overarching forest issues: Climate , Consumption , Development Aid and Trade . To achieve its aims, Fern works closely with environmental as well as social NGOs in Europe and

1178-689: The most visible Fern achievements include: Some of Fern's successes have reduced threats to forest communities' livelihoods. For example, Fern's work on highlighting the flaws in carbon sinks and direct correspondence with the Clean Development Mechanism (CDM) board, has led the CDM board to reject all plantation projects put to it, many of which would have had serious negative impacts on people. The EU FLEGT Action Plan to combat illegal logging would not have been drafted without Fern. This Action Plan - if implemented properly - will create

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1216-501: The policies and practices of the European Union, since together with its Member States, the EU is collectively the world's single biggest aid donor, and also plays a pivotal role in global trade, and therefore has a vast influence on the fate of the world's forests and their inhabitants. To achieve its aims, Fern produces original research in briefings and reports; it builds NGO coalitions with its partners and affected peoples in

1254-670: The private foundation to beneficiaries. The Liechtenstein Family Foundation (Stiftung) was first introduced in 1926 and updated by the Act Reforming the Persons and Companies Act in 2008 which included a new Act on Foundations. They are allowed to pursue non-commercial and/or private benefit purposes. Private Benefit Family Foundation pays no taxes. The Mauritius Foundation was introduced following 'The Foundations Act' of 2012. Such entities are tax exempt as long as

1292-747: The struggle of forest peoples, e.g. in Sarawak , Malaysia and the Amazon were headline stories. Environmental organisations in the boreal forests who had been working in their own countries to protect these forests decided they needed outside support. The formation of the Taiga Rescue Network (TRN) in 1992 was a crucial moment. The coordinator of the TRN, Karin Lindahl, contacted Saskia Ozinga to join forces. From that moment onwards, groups working on

1330-653: The type of charity ( Income Tax Act , R.S.C. 1985 (5th supp.) c. 1, para. 149.1(4)(a)). Foundations were first introduced in The Bahamas in December 2004 following the Foundations Act. A private foundation, in the United States, is a charitable organization described in the Internal Revenue Code by section 509. A private foundation is necessarily a 501(c)(3) exempt organization (or

1368-700: Was felt by most in the movement that more attention should be given to influencing the EU institutions. So, in March 1995  Saskia Ozinga  (formerly working for Friends of the Earth in the Netherlands) and Sian Pettman (formerly working for the  European Commission ) created the Fern with a mandate to monitor EU activities relating to forests, and inform and educate the Forest Movement Europe about these activities and facilitate joint advocacy work towards

1406-534: Was introduced in 2005. The Panama Private Interest Foundation was introduced following the Law 25, June 12, 1995. The Saint Kitts Foundation was introduced following the Foundation Act of 2003. The Seychelles Foundation was introduced following the Foundation Act of 2009. A private foundation in Sweden (Stiftelse) is formed by a letter of donation from a founder donating funds or assets to be administered for

1444-557: Was last reformed under the Private Foundation Act in September 1993. The Austrian private foundation is considered a legal person having beneficiaries rather than shareholders or proprietors and may be established for any purpose. There are three levels of taxation related to Austrian private foundations: taxation of asset transfers, ongoing taxation of the private foundation's income; and taxation of distributions from

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