132.2. For the purposes of paragraph 5 of each of sections 129, 130, 131.1, 132 and 132.1 and paragraph 4 of section 131, a “foundation of an institution” means a legal person established for non-profit purposes whose object is, essentially, to collect contributions made for the benefit of an institution designated by name in the constituting act of the foundation or of a new institution resulting from the amalgamation or conversion of the designated institution, or whose principal object is to collect contributions to be used, for a purpose or purposes corresponding to those mentioned in section 272, in the pursuit of all or part of the mission of such an institution.