From the classification of expenditure purposes, special funds can be divided into capital construction expenditure, special business expenditure, special purchase expenditure, special repair expenditure and other special expenditures.

Setting up a special charity fund is an important way for the foundation to mobilize enterprises, institutions and philanthropists to participate in charity. An important reason why special funds are attractive to donors is that donors can correct the name of special funds and enjoy higher management authority.

Special fund is a sensitive point of the public and public opinion, and many foundations have a crisis on the issue of special fund. In order to ensure compliance and transparency, special funds should be managed in the following aspects. (1) information disclosure and (2) special audit. (3) Project evaluation.