Abstract: In recent years, higher education foundation has developed rapidly. The reason is the not only the inner demand of the development of higher educations, but also the marketizational result caused by higher education cost sharing and the influence of the international tendency. However, due to the short history of our higher education, the environment, culture and legal system for donation are still in the continuous improvement process, so there are still a lot of urgent problems in pending to be solved. Therefore, we need to strengthen the legal construction, regulate donation behaviors and improve the professional level.