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The Fundación Canaria Unión Deportiva Las Palmas is a non-profit institution created under Law 2/1998, of April 6, on Canary Foundations and registered with number 159 in the Registry of Foundations of the Government of the Canary Islands.

In accordance with its Statutes, the Foundation's purpose is to “promote the carrying out of sporting activities of all kinds in Gran Canaria and, in particular, the promotion of grassroots sport in order to permanently train a pool of young footballers that fosters "Their greatest success is their sports career." In relation to the expressed purposes, the Foundation “will promote the practice of sport and the values associated with it; will promote the comprehensive and specialized training of athletes; will promote the educational, recreational, social and cultural aspects of sport; will promote the social integration of people through sports practice and will collaborate with the Las Palmas Sports Union in all activities related to its purposes and, especially, in the preservation and dissemination of the history and legacy of the Club, as well as in their work in relation to grassroots football and the training of athletes” (art. 5.1).

Also in accordance with its Statutes (art. 5.3), the Foundation can “build, finance, or use by any legal title, sports cities, specific facilities of this nature and high performance Centers; grant scholarships for studies; institute awards for sporting merit; grant financial aid related, directly or indirectly, to sport; edit posts; organize courses, conferences, seminars, exhibitions and sporting events; manage the rights that are assigned to it and, in general, carry out any actions aimed at fulfilling its purposes.” In addition, “it may establish collaboration agreements with companies, entities and public and private institutions for the execution of its purposes, especially those related to football and sports; organize or collaborate in sporting events and activities and projects of a training, social, or cultural nature; as well as sponsor or collect sponsorships for all types of initiatives related to its purposes.”

The territorial area in which it mainly carries out its activities is that of the Canary Islands, without prejudice to the fact that it may relate to third parties outside the Canary Islands through instrumental relationships linked to its work (art. 1.3 Statutes).