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Underlag A. Stiftelserna Inom Kulturområdet En Utredning Av Stiftelsernas Rättsliga Status

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Underlag A. Stiftelserna Inom Kulturområdet En Utredning Av Stiftelsernas Rättsliga Status UNDERLAG TILL GRANSKNINGSRAPPORT DNR: 3.1.1- 2018- 0454 Underlag a. Stiftelserna inom kulturområdet En utredning av stiftelsernas rättsliga status RiR 2019:10 Konsten att styra – regeringens styrning av kulturområdets institutioner RIKSREVISIONEN STIFTELSERNA INOM KULTUROMRÅDET En utredning av stiftelsernas rättsliga status Professor Katarina Olsson Juridiska fakulteten vid Lunds universitet 2019-03-12 (Underlag a) 1 Uppdraget ........................................................................................................................................ 3 2 Materialet ........................................................................................................................................ 3 3 Strukturen på rättsutredningen ...................................................................................................... 4 4 Aktuella stiftelser............................................................................................................................. 4 5 Tillämplig lagstiftning ...................................................................................................................... 5 6 Rekvisiten för en giltig stiftelsebildning .......................................................................................... 8 6.1 Inledning .................................................................................................................................. 8 6.2 Rekvisit och rättsverkningar .................................................................................................... 8 6.2.1 De nödvändiga rekvisiten vid bildande av en stiftelse .................................................... 9 6.2.2 Rättsbildningar utanför stiftelsebegreppet ................................................................... 10 6.2.3 Rättsverkningar förenade med stiftelsebildningen ....................................................... 11 6.3 Stiftaren ................................................................................................................................. 11 6.4 Förordnandet ........................................................................................................................ 12 6.5 Ändamålet ............................................................................................................................. 12 6.5.1 Inledning ........................................................................................................................ 12 6.5.2 Ändamålsbestämmelsens beståndsdelar ...................................................................... 13 6.5.3 Allmänna krav på ändamålet ......................................................................................... 14 6.6 Förmögenheten ..................................................................................................................... 17 6.7 Andra moment i samband med bildandet ............................................................................ 20 6.8 Stiftelsens organisation ......................................................................................................... 21 6.8.1 Två förvaltningsformer – egen eller anknuten förvaltning ........................................... 21 6.8.2 Styrelsen ........................................................................................................................ 22 6.8.3 Anknuten förvaltning ..................................................................................................... 23 6.8.4 Stiftelsens revisor .......................................................................................................... 24 7 Något om anslagsstiftelser ............................................................................................................ 24 8 Något om statliga stiftelser ........................................................................................................... 25 9 Frågan om tillsyn ........................................................................................................................... 27 10 Frågan om ändring och upplösning ........................................................................................... 29 11 Riktlinjer och Villkor från Kulturdepartementet ....................................................................... 32 12 Insyn och inflytande från utomstående .................................................................................... 33 13 Terminologi ............................................................................................................................... 35 14 Analys ........................................................................................................................................ 36 14.1 Inledning ................................................................................................................................ 36 14.2 Stiftare ................................................................................................................................... 37 1 14.3 Förordnande och stadgar ...................................................................................................... 38 14.4 Ändamål ................................................................................................................................ 39 14.5 Förmögenhet ......................................................................................................................... 39 14.6 Förvaltning ............................................................................................................................. 40 14.7 Insyn och inflytande .............................................................................................................. 40 15 Genomgång av nu aktuella stiftelser ......................................................................................... 42 15.1 Stiftelsen Tekniska Museet .................................................................................................... 44 15.2 Stiftelsen Skansen .................................................................................................................. 49 15.3 Stiftelsen Prins Eugens Waldemarsudde ............................................................................... 53 15.4 Stiftelsen Thielska Galleriet ................................................................................................... 58 15.5 Stiftelsen Dansmuseifonden ................................................................................................. 61 15.6 Stiftelsen Dansens Hus .......................................................................................................... 64 15.7 Stiftelsen Áttje, Svenskt Fjäll- och Samemuseum ................................................................. 68 15.8 Stiftelsen Carl och Olga Milles Lidingöhem ........................................................................... 71 15.9 Stiftelsen Föremålsvård i Kiruna ............................................................................................ 76 15.10 Stiftelsen Nordiska Museet ............................................................................................... 80 15.11 Stiftelsen Svenska Filminstitutet ....................................................................................... 84 15.12 Stiftelsen Drottningholms Slottsteater ............................................................................. 88 15.13 Stiftelsen Zornfonden ........................................................................................................ 92 15.14 Stiftelsen Arbetets Museum .............................................................................................. 95 15.15 Stiftelsen Strindbergmuseet .............................................................................................. 98 15.16 Stiftelsen Judiska Museet i Stockholm ............................................................................ 101 2 1 Uppdraget Uppdraget består i en genomgång av förordnande, styrdokument och vissa andra dokument av stiftelserna inom kulturområdet, utgiftsområde 17, för en bedömning av stiftelsernas rättsliga status. I uppdraget ligger särskilt att avgöra om de aktuella stiftelserna motsvarar stiftelselagens krav på en giltig rättsbildning. Uppdraget avgränsas till att omfatta civilrättsliga och närmare bestämt stiftelserättsliga frågeställningar rörande nu aktuella stiftelser. Andra rättsliga perspektiv eller en bedömning av Kulturdepartementets rätt eller möjlighet att besluta om statsbidrag eller att föreskriva villkor för stiftelserna inkluderas inte i uppdraget. Uppdraget omfattar inte någon bedömning av stiftelsernas förvaltning eller verksamhet. Jag har inte heller gjort någon bedömning av stiftelsernas skattemässiga behandling. 2 Materialet Det bör redan inledningsvis betonas att materialinhämtningen inte varit helt lätt. Material har efterfrågats hos stiftelserna, hos länsstyrelsen som tillsynsmyndighet och registreringsmyndighet och hos Kulturdepartementet. Materialet har inhämtats genom Riksrevisionens försorg. Riksrevisionen har kontaktat samtliga stiftelser och bett om material. Kulturdepartementet har försett Riksrevisionen med det material rörande stiftelserna som finns i departementets akt. Registreringsbevis och visst annat material har inhämtats från länsstyrelserna. I de fall stiftelserna har egna hemsidor har visst material även hämtats där. Från stiftelserna har efterfrågats: Stiftelseförordnande Eventuella stadgar om inte dessa är en del av förordnandet
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