Non-profit organizations are the essential characteristics of social organizations, that is, non-profit organizations, which are different from enterprises. There are three main types of non-profit organizations in China: social groups, foundations and private non-enterprise non-profit organizations are mainly engaged in public welfare undertakings, but social welfare undertakings are not exclusive to non-profit organizations, and governments and enterprises can also engage in public welfare undertakings. Foundations cannot be transformed into enterprises, and their work features are gathering social funds for the purpose of public welfare and putting them into public welfare projects to provide welfare for the society. Of course, full-time staff of non-profit organizations are paid, but the cost cannot exceed 10% of income, and the current salary standard is not high. At present, it is still lower than that of enterprises. Non-profit organizations can invest in enterprises, but enterprises must be independent legal persons, and the profits earned by non-profit organizations in enterprises should be used for public welfare purposes.