Philanthropy is valued in French culture. According to the Fondation de France's barometer of French philanthropy, there are 4,650 Funds and Foundations in France in 2023. These structures commit nearly 11 billion euros per year to serve the general interest, an amount that continues to increase every year. Today, more than 30 billion euros in assets are held by these Funds and Foundations. Despite the deep-rooted value of philanthropy in French society, the non-for-profit sector is notoriously complicated in France. This book examines several types of foundations in France, including endowment funds, sheltered foundations, foundations recognized as being of public utility, and corporate foundations. Pros and cons for each are discussed in relation to their mission scope. Overall, understanding these distinctions is important for effective philanthropic strategies and for maximizing societal impact.