Foundation

Definition

1) In 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 evidence. 

2) Fund or endowment

A fund or endowment established for a benevolent purpose, such as charity, religion, education, or research.

Illustrative caselaw

See, e.g. 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

  • [wex:Evidence]

  • [wex:Non-profit organizations]