Enterprise Foundations: Law, Taxation, Governance, and Performance reviews the emerging literature on enterprise foundations. After an introduction, the authors begin by defining an enterprise foundation and its essential characteristics (Section 2). The monograph then discusses relevant theoretical perspectives on foundation ownership including agency theory, contract failure, and game theory (Section 3). Sections 4 and 5 examine enterprise foundation law and tax law respectively. Section 6 reviews the financial and social performance of foundation-owned companies. Section 7 addresses enterprise foundation governance. Section 8 concludes with a summary of findings and some ideas for future research.