SN account means that some banks will open Sn accounts for some foundations to accept donations, which can also be called green channel, because such accounts can be supervised by banks according to the supervision agreement, and subsequent expenditures need to be paid according to the agreed purposes. In other words, the foundation has no right to interfere with who and how to pay the money. The characteristic of the foundation is 1. The public welfare of public welfare foundation is embodied in three aspects: first, the foundation comes from donation, which is an institutionalized and organized form of public welfare donation; Second, the foundation has a clear public welfare purpose; Third, the foundation has a clear public welfare purpose and benefits specific groups and the whole society through various project activities. Public welfare determines that the foundation is essentially a social welfare organization. 2. Non-profit is reflected in the operation and management of the foundation and its corresponding system norms, which are manifested in three aspects: first, there is a non-profit distribution and income restraint mechanism, which requires the donors and actual trustees of the foundation not to benefit from the foundation's property and its operation; Second, there is a non-profit organization operation and management mechanism, which requires the foundation to have a self-control mechanism to effectively avoid higher risks and obtain higher returns; Third, there is a non-profit property preservation mechanism, which requires the foundation not to change the property and property rights structure by other means than donation. 3. The non-governmental nature of private foundations is the main feature that distinguishes them from the government, which is manifested in three aspects: first, the foundation is different from the government in decision-making system, and it is an independent legal person with independent decision-making and autonomy; Second, the foundation is different from the government in governance structure, and it is a democratic and open social organization; Third, the foundation is different from the government in operating mechanism, and it is an organization that pursues core competitiveness and survives the fittest in the market. 4. Fund Trust Fund is a collection of public property formed on the basis of donations, which exists in the form of funds. It has two meanings: first, the foundation is essentially a trust relationship, a public trust among donors, trustees and beneficiaries around public property, and its core value is good credibility; Second, the foundation is a collection of property in the form of public welfare property, and maintaining and increasing the value through effective property operation is the embodiment of its vitality.