The U.S.foundation industry has been developing since the end of 19 th century and it has more than 100 years.The U.S.has developed a relatively mature tax law supervision system for the foundation.The Internal Revenue Service has adopted the tax administration system such as revocation of tax-exempt status to supervise and guide the development of the foundation industry.This has resulted in the revocation of foundation's tax-exempt status litigation as a form of taxation administrative litigation species....