The foundation aims to provide care for the needy descendants of Hans Bühler-Müssgens, born in 1892, from Hombrechtikon, residing in Oberschirmensee, and his wife Mina Bühler-Müssgens, born in 1898, with the care extending to the founder and his wife if necessary. If no descendants of Hans Bühler-Müssgens and his wife are available, the descendants of Charles Bühler-Meyer, born in 1894, will be included in the foundation's purpose. In particular, unmarried daughters who have reached the age of 30 are to receive an appropriate contribution to their housing costs, with only those daughters being excluded from entitlement who have significant assets. Surviving spouses of beneficiaries are included in the foundation's purpose until they remarry. The entitlement of the surviving spouse is excluded if the marriage was judicially separated due to their fault in the sense of Art. 148 of the Swiss Civil Code, or if they lived separated from the deceased spouse for more than a year at the time of death due to their predominant fault.