To raise money for charitable activities, you can set up a foundation first. The foundation must set aside a certain amount of funds as the basis of its own work. Fund is not only the material condition for the daily operation of the foundation, but also the material carrier and action object for the foundation to realize its public welfare function and promote the development of public welfare undertakings. The source of funds is directly related to the social welfare ability of the foundation. Article 10 of the Donation Law for Public Welfare stipulates that public welfare social organizations may accept donations in accordance with this Law. The term "social organizations" as mentioned in this Law refers to "foundations, charitable organizations and other social organizations established according to law for the purpose of developing public welfare undertakings." In this way, China has established the subject qualification of public offering foundations to accept public welfare donations at the legal level.