Legal analysis: a non-profit legal person established in accordance with the provisions of these regulations for the purpose of using the property donated by natural persons, legal persons or other organizations to engage in public welfare undertakings.

Legal basis: 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.