Foundation (engineering)
A foundation is the element of a structure which connects it to the ground, and transfers loads from the structure to the ground. Foundations are generally considered either shallow or deep. Foundation engineering is the application of soil mechanics and rock mechanics (Geotechnical engineering) in the design of foundation elements of structures.
Private foundation (United States)
However, some scholars, such as, Silk and Lintott (2002) argue that even though private foundations offer a number of tax benefits, taxes are not a sufficient reason to create a private foundation. Given some charitable intent on the part of the founder, there are several substantial financial and personal benefits to creating a foundation. Using the Rockefeller Foundation and the Gates Foundation as example, Eckl (2014) discusses the fact that private foundations have the power to shape global social and health policy. He argues that adding monetary resources and supplementary goodwill to existing global efforts is not the only goal of private foundations, rather it is still likely that they pursue a partisan agenda.