1. Purpose of establishment: General trusts are mainly established for the preservation and appreciation of property, while charitable trusts are established for charitable purposes, such as supporting public welfare undertakings such as education, environmental protection and medical care.
2. Establishment method: Public trust must be established in written form, while general trust can be established in written or oral form.
3. Asset management: The property of charitable trust is independent of the assets of the trustee and the assets of the client, and becomes an isolated asset. In a general trust, after the assets are donated, the ownership of the assets will be completely transferred to the donee and become the inherent assets of the donee, which cannot be isolated from other assets of the donee.
4. Ability to maintain and increase value: Charitable trusts can entrust professional institutions to plan and implement charitable activities, and can also maintain and increase value of trust property through trust institutions. General trusts need to abide by the principles of "legality, safety and effectiveness" in the Charity Law and the Regulations on the Management of Foundations, and major investment plans must be approved by more than two-thirds of the members of the decision-making body.