Folders can be created by the Account Owner, Super Admins, or Group Admins.
The role of Folders is to organize forms and simplify access for specific users/groups
Folders can be shared in a similar manner to individual Forms, by going to My Forms -> Folder -> Show More ->Share.
Standard Users and Viewers don’t have permissions to manage them, so they will be able to see folders that are shared with them and their content, but won’t be able to rename, move, delete, share folders or access folder settings.
Sharing the Folder with the User or User Group will share all of the Forms within. The Users or Group Users will then appear in the Who has access list of that Folder. If forms are added/removed from the shared folder users will automatically gain/lose access
By default, forms inherit the permissions of their folders, but these can be edited. If folders and their contained forms are shared separately with the same users/groups with different permissions, the form level permission takes priority.