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Generally a foundation is an organization that disperses money to other organizations/people for specific projects.

While an endowment is the account on the general ledger which corresponds to invested funds, and ~5% of these funds are spent each year.

So one is the Organization and the other is an account.

I work for a 501C3 (In addition to my Self Employment), and we run a few endowments, but we don't really consider ourselves a Foundation. Some non-profits have operating endowments, where the day-to-day costs of running the org are paid out the endowment...

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