| It is publicly known that Charity representing a kind of traditional virtue and beneficial activity. China has a long and splendid charity traditional country, Confucianism reflected, "Charity Harmony" is the basis of the value of philanthropy in the Chinese culture. After the reform and opening up, as the development of the charity, the form and scale of charity experienced huge change. Currently, in addition to basic social assistance function, charity organizations spawned such as the provision of public services and public goods, promote social development and enhance the cultural level of education and a series of public functions. In terms of this, other than the law need to endow the charity organization with legal identity, the law is also required to regulate and control it. Most of the researches on charity organization in the academic field are related to the origin of charity from the historical perspective and the relationship between the government and charity organization from the aspect of administration, compared with the perfect charity legislation and academic research in other countries, the legislation of the charitable organization has just started, the legal regulatory mechanisms are far from perfect charity. In current years, the problems raised from the "Guomeimei event" and Sweet angel fund has been questioned reflected the research worthy of doing and it needs to be done emergently.A comprehensive research methodology, primarily consisting of comparative study, empirical analysis and normative research methods, is adopted in this paper. The first part gives the definition of charity and charity organization, combined with charitable organization supervision legal system to describe the necessity of charity regulation. The second part analyzes charities legal system present situation, the paper mainly points out the charity organization supervision legal system in China, the existing problems of the low level, including legislation without a special law to regulate the behavior; the unreasonable of admittance system; the flaw of regulatory information openness system and other issues, and anglicizing the reasons of issues. The third part respectively expounds Britain and America charitable organization supervision of legal system, and summed up the two countries charitable organization of legal system for the supervision of experience. The fourth part is the concept to improve the supervision of the charity organization, respectively from the legal system, administrative supervision, supervision and self-regulation puts forward four perfect commendations. |