According to the inquiry policy, the donee can donate it to the foundation with the consent of the donor. After consultation with the donor, the donor agreed to hand over the funds originally limited to specific groups to the Foundation for independent control. Foundation A shall reclassify restricted net assets into unrestricted net assets. In the process of accepting donations, the foundation may receive equity donations, so what should be done to avoid some legal risks when accepting equity donations? The foundation will also accept material donations, so what should the foundation do after accepting material donations? There are also some problems that foundations should pay attention to when making equity investments. What this case museum shares with you are some problems that the foundation should pay attention to when dealing with physical donation, equity donation and equity investment.