Legal analysis: Foundation belongs to the third sector, which is an organizational department between the state and the market. It is neither a government department nor a subordinate organization, nor does it pursue the private material interests of the organization owners. The third sector is also called non-governmental organizations, non-market organizations, non-profit organizations and voluntary organizations.

Legal basis: Regulations on the Administration of Foundations

Article 5 The foundation shall follow the principle of openness and transparency when engaging in public welfare activities in accordance with its articles of association.

Article 6 The civil affairs departments of the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government are the registration and management organs of foundations.

The State Council Civil Affairs Department is responsible for the registration management of the following foundations and foundation representative offices:

(1) National public offering foundation.

(2) Foundations with non-mainland residents as their legal representatives;

(three) the original fund of more than 20 million yuan, the promoters to the civil affairs department of the State Council to apply for the establishment of non Public Offering of Fund;

(4) The representative offices established in Chinese mainland by overseas foundations.

The civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for the registration and management of mainland public and non-public foundations that do not fall under the circumstances specified in the preceding paragraph.

Article 7 The relevant departments in the State Council or organizations authorized by the State Council are the competent business units of foundations and representative offices of overseas foundations registered by the civil affairs department of the State Council.

The relevant departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government or organizations authorized by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government are the competent business units of foundations registered by the civil affairs departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.