The foundation’s Commercial activities are the regular economic activities that foundation to take with the direct purpose of making profits. The foundation engaging in the business activity doesn’t breach "nonprofit" quality of the foundation, and also can make up the foundation funds missing. Engaging in the Commercial activities is an effective way to make fund Increase and the important impetus of the development of the public-spirited business of our country. The lack of legislation concerning the foundation’s business activity, non-normal law property of foundation, faulty operation and supervision, shortage of preferential tax policy make the foundation’s Commercial activities be devoid of restriction and guiding, appearing illegal business activity and damaging the interests of the foundation, resulting in a trustworthiness crisis of society for foundation. Considering our foundation’s actual circumstance and drawing lessons from mature experience of the legal restrictions of the commercial activities of the foreign foundation, we should perfect our foundation legal restrictions. Firstly, we should definitive the basic principles of commercial activities. Secondly, The scope and the obligations of commercial activities should be ascertained. Thirdly, we should give more favorable tax policies to encourage public welfare. Lastly, perfecting a responsibility mechanism on illegal commercial activities of foundation is significant. In conclusion, to establish legal restrictions of the commercial activities is the of sustainable development for foundation. |