Legal analysis: foundation is not a special legal person; The foundation is a social group legal person and a non-profit legal person; Special legal persons are generally legal persons belonging to rural collective organizations; There are also legal persons at the grassroots level, and the types of legal persons are different.

Legal basis: The organs, rural collective economic organizations, urban-rural cooperative economic organizations and grass-roots mass autonomous organizations stipulated in Article 96 of the Civil Code of People's Republic of China (PRC) are special legal persons.