Since the outbreak of COVID-19 last year, it has shown the
characteristics of rapid spread and wide spread. Among them, each foundation
has played a very important role in the anti epidemic relief. However, although
it plays a huge role, it also exposes that there are major problems in the legal
supervision of the foundation in the process of operation. Firstly, this paper
combs from the evolution of policy and law and the current provisions of the
law. Secondly, it analyzes the challenges faced by the supervision: in the early
stage, excessive reliance on the government led to organizational stagnation;
The medium-term emergency coordination is insufficient and the professional
ability is insufficient; Information disclosure is rough and law popularization is
absent. Finally, the answer is given from the perspective of institutional analysis
and design.