Legal analysis: a legal person is not a person, but a social organization, an aggregate and an organization endowed with legal personality by law. Have the capacity for civil rights and capacity for civil conduct, independently enjoy civil rights and assume civil obligations according to law, and independently assume civil liabilities.

To sum up, the foundation is not a special legal person.

Legal basis: The legal persons of state organs, rural collective economic organizations, urban-rural cooperative economic organizations and grass-roots mass autonomous organizations stipulated in Article 96 of the Civil Code are special legal persons.