Legal basis: Article 87 of the Civil Law of People's Republic of China (PRC) stipulates that a legal person established for public welfare or other non-profit purposes is a legal person that is not for profit and does not distribute profits to investors, promoters or members. Non-profit legal persons include institutions, social organizations, foundations and social service institutions. Article 96 of the Civil Law of People's Republic of China (PRC) stipulates that the legal persons of organs, rural collective economic organizations, urban-rural cooperative economic organizations and grass-roots mass autonomous organizations specified in this section are special legal persons.