Here, too, we must refer to the foundation’s statute to see who can become one. The statute often stipulates that it is the members of the last Board of Directors, the one whose term of office is ongoing at the time of the decision to liquidate, who become the foundation’s liquidators. Of course, other options are also allowed, such as “liquidation shall be carried out by a liquidator appointed by the Board of Directors, whose duty it is to act in accordance with the applicable regulations.” Such a provision of the statute is also popular, as it allows the last Board of Directors to choose any person as liquidator. If the statute does not provide for the liquidation of the foundation, or its provisions in this regard are not implemented, the minister in charge of the foundation, or the district governor, shall request the court to liquidate the foundation.