This research aims to examine the principle of prudence in managing Foundation activities. The urgency of this research is so that the foundation can maintain its sustainability, develop, and be able to provide broad benefits according to the objectives of its establishment. This research uses qualitative methods with a statutory and conceptual approach. The novelty of this research is that in managing Foundation activities, the precautionary principle is required. The results of this research are the principle of prudence in carrying out Foundation activities consisting of Firstly, in managing the Foundation, it must always be guided by applicable legal provisions to avoid problems, whether problems in the form of civil disputes or criminal violations. Second, it must based on the principle of non-profit oriented, where foundations are not prohibited from running business entities, but the results are aimed at the interests of society and the sustainability of the Foundation to succeed in its social goals, because the Foundation is not oriented towards profit or gain, but rather towards benefit. Third, the organs of the Foundation must avoid conflicts of interest that could harm the interests of the Foundation and other parties. Fourth, foundations must apply the principles of Good Corporate Governance (GCG), namely: independence, transparency, accountability, and fairness.
