Abstract: Conflict of interests may also emerging in Charitable Foundations. Therefore, it is important to enhance the regulations of charitable foundations. America classifies the foundations into two categories: the private foundation and the public charity. Compared with America, the relative regulations in our country is not so perfect. The regulations such as classification of foundations, making-sure the self-dealing, audit are not enough. In consequence, heaps of loopholes emerge. Therefore, to learn from America and complete the relative legislation is important.