Abstract: It is important to understand the definition and legal system of charity organization which is the important guarantee for the implementation of the law of charity.The charity law makes a definition for charity organization from the perspective of connotation and extension，and charity organization becomes a legal notion.Charity law makes the registration system of the charitable organization clear，changes the original “dual management system”；provides the internal governance structure of charitable organizations，provides a legal basis for the realization of the autonomy of charitable organizations；the inspection system for the annual report system，and changes the charity regulation.The charity law implementation needs to set the specific provisions and measures of charity organization form and the registration and management，come up the national standards of corporate governance on charitable organizations，and annual docking system and charity supervision system to achieve effective supervision on charitable organizations and charitable activities.

Key words: charity organization, register confirmation, internal organizational governance, annual reporting institution, charity supervision