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Foundation is an alternative vehicle available in Mauritius for wealth management, succession planning, charitable activities or for commercial purposes alongside trusts, limited partnerships and the traditional company structure. Foundations exhibit features of a trust but have legal personality like a company. In a Foundation, a Founder vests property in the Foundation (just like a settlor in a trust), and a Council manages the affairs and administers the property of the foundation like a board of directors managing a company. It may also have beneficiaries (similar to a trust) in accordance with the terms of the Charter. Foundations in Mauritius are governed by the Foundations Act 2012.

Foundations are geared towards clients not familiar with trusts or those who wish to use a legal entity for their activities while retaining the advantages and flexibility of a trust.