Abstract: This paper takes the charity foundations published by China Social Organization Network from 2013 to 2018 as samples, and makes an in-depth discussion on the relationship between executive incentive of foundations and their donation income. Meanwhile, the intermediary role of information transparency of foundations is also investigated. The research finds that executive incentive is significantly positively correlated with the donation income of charitable foundations, and the transparency of foundation information plays an intermediary role in the incentive of executive incentive to promote the acquisition of donation income of foundations, and this relationship mainly exists in public foundations. Further study found that when the foundation showed high performance, executives were more willing to improve transparency to obtain more donation income, namely, the mediating effect was more significant. This paper expands the role of salary incentive mechanism in charity organizations and provides experience support for charity foundations to develop appropriate talent incentive and management system.

Key words: Executive Incentive, Charitable Foundation, Non Profit Organization, Donation Income, Information Transparency, Mediation Effect