- The purpose of the foundation is the support of medical research; primarily in the research and treatment of diseases, including the development of instruments and medicines, for example in the area of artificial kidneys. The foundation is only permitted to support research projects which make their findings available to the public.
Furthermore, the goal of the foundation is to support the education of medical practitioners or other personnel who provide medical treatment and medical care, primarily in the area of dialysis, and the education and training of especially talented pupils and students in school and at university.
- Further to Para. 53 AO (in the German tax code governing tax-deductible donations), the foundation also provides charitable support, primarily for medical care, to individuals who, because of material hardship or because of their mental, physical or emotional conditions, depend on the help of others; this includes the support of accident victims and geriatric care.
- The foundation can support both domestic and foreign projects.
- To achieve the foundation’s goals as stipulated in paragraphs 1 and 2, the foundation can itself be active and/or engage a third party that shares its goals. Goals stipulated under Paragraph 1 are achieved primarily with the support of medical research, the organisation of symposia, the endowment of university chairs and scholarships, the support of scientific publications or with the authorisation of funding for research projects.
- The foundation can also fund other charitable corporations. The foundation can provide funding to achieve its charitable goals or to achieve the goals of another charitable corporation; the funding of a private corporation with no limited tax obligation requires that the corporation itself enjoys a favoured tax status (Para. 58 No. 1 AO).