The foundation aims to support non-profit institutions in Eastern Switzerland, with a focus on the canton of St. Gallen, as well as Jewish institutions in Switzerland. These non-profit institutions must be exempt from taxes due to their pursuit of non-profit purposes according to cantonal tax laws. Specifically, these institutions should pursue purposes in the area of supporting people living in poverty, people affected by serious illness and/or people in need of care. Particular consideration should be given to institutions that have already been supported by Simon and Hildegard Rothschild in the past. These include, among others: Swiss WlZO-Federation, Kramgasse 76, 3011 Bern, St. Gallen section; ETH Zurich, Archive for Jewish Contemporary History, Hirschengraben 62, 8092 Zurich; Jewish Community St. Gallen, Frongartenstrasse 16, 9000 St. Gallen; Pro Senectute, Davidstrasse 16, 9001 St. Gallen; Jerusalem Foundation, Switzerland c/o Budliger Treuhand AG, Postfach 1564, 8027 Zurich. The grants to the Jerusalem Foundation should particularly support the two aid projects Simon Rothschild Ben Jehuda School and the Simon and Hildegard Rothschild Kindergarten, which were established/enabled by Simon and Hildegard Rothschild through the Jerusalem Foundation. The foundation's services are determined by the foundation board at its discretion. There are no enforceable legal claims to the allocation of foundation services. The foundation board is free to consider individual or several of the mentioned institutions. The foundation has a non-profit character and does not pursue any commercial purpose.