Abstract: China has established a relatively complete regulatory legal system consisting of administrative, internal, and social parts.
However, in the operation of charitable organizations during the epidemic, there were still problems such as unclear accountability,
insufficient professionalism, deviations in operation, and limited and untrue disclosure of content. Although the purpose of supervision
basically follows the pursuit of social supervision for the maintenance of public welfare, the lack of supporting supervision means and
the mismatch of means and goals have made it difficult for the supervision to respond to the transformation requirements of "modern
charity". The improvement of the level of legalization of the means needs to be guided by public law ideas. The rationality of
administrative supervision should be promoted through clear rules, the scientific nature of internal supervision should be guaranteed by
detailed standards, and the participation of social supervision should be realized by a rich platform, so as to promote the legality and
rationality of charitable organizations' behaviors, and protect the charity organizations' core characteristics of public welfare, so as to
finally realize the modern transformation of the legalization of charitable donation supervision.

Key words: charitable organizations, charitable donations, social supervision, purposefulness