diff --git a/snowsaw/plugin.py b/snowsaw/plugin.py
new file mode 100644
index 0000000..109ac0c
--- /dev/null
+++ b/snowsaw/plugin.py
@@ -0,0 +1,30 @@
+from .logging import Logger
+from .context import Context
+
+
+class Plugin(object):
+    """
+    A abstract base class for plugins that process directives.
+    """
+    def __init__(self, context):
+        self._context = context
+        self._log = Logger()
+
+    def can_handle(self, directive):
+        """
+        Checks if the plugin can handle the specified directive.
+
+        :param directive: The directive to check
+        :return: True if the specified directive can be handled, False otherwise
+        """
+        raise NotImplementedError
+
+    def handle(self, directive, data):
+        """
+        Handles the data of the specified directive.
+
+        :param directive: The directive to handle the data of
+        :param data: The data to handle
+        :return: True if the directive has been handled successfully
+        """
+        raise NotImplementedError