Fermion International Development Foundation is a nonprofit organization that supports and finances projects that focus on humanitarian efforts. Based in Geneva, Switzerland, Fermion International Development Foundation prioritizes durability, sustainability, and high-value addition as key investment criteria for its various investment ventures to maximize the benefit from its capital in each project.

Private foundations are charitable organizations that differ legally from public charities. Private foundations, as opposed to public charities, are established with a single primary donation known as an endowment by a single entity such as an individual or corporation. Private foundations are classified into two types: private operating foundations that directly execute charitable activities and private nonoperating foundations that indirectly execute philanthropic activities.

Further, the IRS has established several rules to ensure that a private foundation's financial activities are directed toward charitable purposes. Private nonoperating foundations, for example, are required to distribute funds equal to their foundation's minimum investment return with certain adjustments each year. On the other hand, private operating foundations must spend at least 85 percent of their adjusted net income or the minimum investment return, whichever is lower.

Also, because private foundations are classified as 501(c)(3) organizations by the IRS, they are exempt from paying income taxes, as are donations made to them. They are, however, subject to a one or two percent excise tax on investment income.