Abstract:The emergence and development of community foundations is an attempt to innovate the community governance system in China. Driven by the central and local systems, the government has become the leading force in promoting the emergence and development of community foundations, aiming to respond to community governance challenges through the “community” and “public welfare” advantages of community foundations. In contrast to the traditional relationship between social organizations and the government, the government adopts a piggybacking logic for community foundations, while community foundations gradually form a floating space for autonomous growth in their development practice. With the analytical framework of “administrative piggybacking organization”, we find that the government forms the administrative logic of pressure-driven, function-complementing, and performance-making in promoting community foundation participation in community governance, while community foundations participate in community governance through strategies such as organizational shaping, blood-making development, and dependent embedding. There is a symbiotic and complementary relationship between government and community foundation. The internal mechanism of this relationship is that the government and the community foundation have a common goal as the internal driving force of generation (interest mechanism), the internal driving force of development (social mechanism) as the mechanism of cooperation and service toward socialization, and the internal driving force of growth (absorption mechanism) as the government-led organizational lending and governance innovation. The healthy development of community foundations will contribute to the practice process of the third distribution mechanism and the goal of common prosperity.