The investment income of non-profit organizations such as charitable foundations can be tax-free under certain conditions. According to the provisions of China's tax law, if the investment income of charitable organizations is used for charity or related public welfare activities, and it conforms to the tax exemption policy of non-profit organizations stipulated by the state, then this part of income can usually be exempted from tax.

These tax exemption conditions may include:

-The investment proceeds must be used for charitable activities within the purpose and business scope of the organization;

-The Organization shall abide by relevant laws and regulations on financial management, accounting reports and the use of funds;

-Require the Organization to disclose the use of investment income in its annual report.

However, some operating income of charitable foundations may not enjoy tax exemption. In order to know which income can be exempted from tax and how to deal with tax problems correctly, it is suggested to consult tax experts or the latest tax laws and guidelines of the local taxation bureau. Please note that tax laws and related policies may change, and it is best to consult the latest information.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 44 Individuals who donate property to charitable organizations or social welfare institutions that conform to the provisions of this Law, such as charity, education, science and technology, culture, health and environmental protection, may deduct it from the taxable income. The deduction shall not exceed 30% of the taxable income of the current year.