The National Audit Office considers that the regulation of foundations and non-profit corporations should be reformed, since regulation no longer meets requirements and does not ensure competitive neutrality. The audit sought to determine whether Parliament and the Government have the preconditions to exercise the effective guidance and supervision of foundations. In the audit it was also assessed whether the state achieves the intended social impacts efficiently and adequately through tax benefits given to foundations, other public support and statutory supervision, without excessively harming other actors' operating conditions. This document contains a summary of the main results of the audit. The entire audit report is available only in Finnish.