Foundation - sustany/dvg GitHub Wiki

Evidence

The basis for admitting testimony or evidence into evidence. For example, an attorney must�lay a foundation�in order to admit�an expert witness�testimony or a company's business records into evidence. Laying a foundation establishes the qualifications of a witness or the authenticity of the evidence.�

Fund or Endowment

A foundation is also a fund or endowment�that is established for a benevolent purpose, such as charity, religion, education, or research.

Case Law

See�Giles v. State of Maryland, 386 U.S. 66 (1967)�regarding laying a foundation; and�Stanbury Law Firm v. Internal Revenue Service, 221 F.3d 1059 (8th Cir. 2000)�regarding a 501(c)(3) organization.�

See also

• Evidence
• Non-profit organizations