Foundations are non-profit entities constituted through the goods or rights of economic content and destination of their performance or resources obtained by other means to the fulfilment of objectives of general interest.  

In Catalonia, the Directorate General of Law and Legal Entities is responsible for the registration and supervision of foundations. The Administration controls through the Protectorate of Foundations, a similar figure to the Charity Commission in the UK or State Powers in US, the foundations to ensure and to contribute to the correct exercise of the right of the figure and the fulfillment of the foundational purposes.

RCR Bunka Private Foundation presents each year the Annual Reports to the Protectorate. Currently there are deposited those corresponding to the years 2014-2017. The Annual Report 2018 is in writing.