This paper is a study of influential determinants of financial manipulation of medical foundations, focus on financial manipulation impact of board size, religion type, community benefit service expenditure. The empirical results show that board size, religion type, community benefit service expenditure are negative associated with financial manipulation. These results also indicate accordance with Medical Care Act establishment of boards are effective restraint financial manipulation, religions medical foundations concentrate on charity expenditure and medical service of vulnerable group, and higher community benefit service expenditure of medical foundations pay attention to social mission and reputation.