The foundation aims to provide care for the benefit of the cooperative's personnel. The foundation may, by decision of the foundation board, through a written accession agreement to be notified to the supervisory authority, also include the personnel of companies economically and financially closely linked to the company, provided that the necessary funds are made available to the foundation and the rights and entitlements of the existing beneficiaries are not impaired. The foundation may make grants and provide services from the foundation's assets, in particular for welfare purposes. No benefits may be provided from the foundation's assets for which the cooperative is obligated by law or contract.