Abstract: Under the global background that establishing national parks is facing a shortage of funds, how to effectively attract social donations is one of the important issues of national parks. This paper combs some representative countries that have national parks, such as the United States, Canada, Australia, Japan, and compares the legal basis, tax policies, donation types, practical effects and other issues of social donation of national parks in these countries. Results suggest that these countries have adopted various laws to control the operation of social donation of national parks, and have also defined the rights and obligations of donors and recipients. The conclusions of the study is of significant value of reference for the formulation of China's national park social donation system.