Legal analysis: Foundation refers to a non-profit legal person established in accordance with the provisions of this Ordinance with the purpose of engaging in public welfare undertakings and using the property donated by natural persons, legal persons or other organizations. Foundations are public welfare non-profit organizations, and non-profit organizations are the essential characteristics of social organizations, that is, non-profit organizations, which are different from enterprises.

Legal basis: Article 87 of the Civil Law is a non-profit legal person established for public welfare or other non-profit purposes and does not distribute profits to investors, founders or members.

Non-profit legal persons include institutions, social organizations, foundations and social service institutions.