Article 76 of the Civil Law of People's Republic of China (PRC) is a profit-making legal person established for the purpose of obtaining profits and distributing them to shareholders and other investors. For-profit legal persons include limited liability companies, joint stock limited companies and other corporate legal persons. Article 87 of the Civil Law of People's Republic of China (PRC) is a non-profit legal person established for public welfare or other non-profit purposes, and does not distribute profits to investors, promoters or members. Non-profit legal persons include institutions, social organizations, foundations and social service institutions.