This type of research used in this research is normative analysis legal research. By using primary and secondary legal materials, along with tertiary legal materials as supporting materials. Foundations are regulated in Law Number 16 of 2001 concerning Foundations (Law No. 16-2001) and amendments to Law Number 28 of 2004 concerning Amendments to Law Number 16 of 2001 concerning Foundations (Law No. 28-2004). Then followed up with Government Regulation Number 63 of 2008 and Government Regulation Number 2 of 2013 concerning Amendments to Government Regulation Number 63 of 2008 concerning Implementation of the Law on Foundations (PP No.2-2013), and Regulation of the Minister of Law and Human Rights Number 5 of 2014 concerning Ratification of Foundation Legal Entities (PMH No. 5-2014). A person who establishes a foundation must have clear aims and objectives, namely one of which is for social, religious and humanitarian purposes. It’s undeniable that Article 3 paragraph (1) of Law no. 16-2001 that a foundation can carry out business activities to support the achievement of its goals and objectives by establishing a business entity and/or participating in a business entity. YKUS is a form of organization that operates in the social, religious and humanitarian fields. This is the basis for the AD/ART of YKUS to carry out activities that support humanity in the dynamics of national development. When YKUS funds as an institutional form must be used constitutionally for the benefit of the foundation and the institution, then there is direct supervision by supervisors, administrators and supervisors in anticipating Foundation funds where abuse of power may occur.