| FOUNDATION LAND INVESTMENT & TRADING COMPANY, LIMITED | Private company limited by shares | Live |
| C Land Wisdom Foundation Limited | Private company limited by shares | Live |
| LANGHAM FOUNDATION LIMITED | Company limited by guarantee | Live |
| LANGUAGE FOUNDATION COMPANY LIMITED | Private company limited by shares | Live |
| ENGLISH LANGUAGE FOUNDATION LIMITED | Private company limited by shares | Dissolved |
| CHINA LAOZI FOUNDATION ASSOCIATION LIMITED | Company limited by guarantee | Live |
| CHINA LAOZI STUDY FOUNDATION LIMITED | Private company limited by shares | Dissolved |
| LAW'S FOUNDATION LIMITED | Company limited by guarantee | Live |
| LAYMAN'S FOUNDATION (HK) LIMITED -THE- | Company limited by guarantee | Live |
| LEAD CHARITY FOUNDATION LIMITED | Company limited by guarantee | Live |
| LEADER FOUNDATION LIMITED | Private company limited by shares | Live |
| Foundation Learning Centre Limited | Private company limited by shares | Dissolved |
| Learning-oriented Education Foundation Limited | | Live |
| Ledge Foundation Limited | Company limited by guarantee | Live |
| Legacy Foundation Limited | Private company limited by shares | Live |
| Asian Family Legacy Foundation Limited | | Live |
| Love Legacy Foundation Limited | Company limited by guarantee | Live |
| LEGAN FOUNDATION LIMITED | Company limited by guarantee | Live |
| LEGEND CHARITY FOUNDATION LIMITED | Company limited by guarantee | Live |
| EASY LEGEND FOUNDATION LIMITED | Company limited by guarantee | Live |
| Legendary Foundation Limited | | Live |
| Long Legs Charity Foundation Limited | Company limited by guarantee | Live |
| Leju Gongyi Foundation (China) Co., Limited | Private company limited by shares | Live |
| LEOLIVIA FOUNDATION LIMITED | Private company limited by shares | Dissolved |
| LEUNG KAU KUI FOUNDATION LIMITED -THE- | Company limited by guarantee | Live |
| H. T. LEUNG FOUNDATION LIMITED | Private company limited by shares | Live |
| LAU KAR LEUNG FILM BOXING DIRECTOR CHARITABLE FOUNDATION LIMITED | Company limited by guarantee | Live |
| LEUNG MUI CHARITY FOUNDATION LIMITED | Company limited by guarantee | Live |
| TO LEUNG SAU LAN CHARITY FOUNDATION LIMITED | | Live |
| NEXT LEVEL FOUNDATION LIMITED | Private company limited by shares | Live |
| CHINESE LIANGNONG FOUNDATION LIMITED | Private company limited by shares | Live |
| CHINA & USA LIEJUN FOUNDATION INTERNATIONAL GROUP LIMITED | Private company limited by shares | Dissolved |
| J LIFE FOUNDATION LIMITED | Company limited by guarantee | Live |
| ABUNDANT LIFE FOUNDATION LIMITED | Private company limited by shares | Live |
| Life Builder Foundation Limited | Company limited by guarantee | Live |
| SPORTS CHANGE LIFE FOUNDATION LIMITED | Company limited by guarantee | Live |
| LIFE CHIROPRACTIC FOUNDATION LIMITED | Company limited by guarantee | Live |
| Art Life Foundation Co., Limited | Company limited by guarantee | Live |
| DEEPER LIFE FOUNDATION LIMITED | Company limited by guarantee | Live |
| Happy Life Education Foundation Limited | Company limited by guarantee | Live |
| Heart-to-Heart Life Education Foundation Limited | Company limited by guarantee | Live |
| Phoenix Life Education Foundation Limited | Company limited by guarantee | Live |
| LIFE ENLIGHTENMENT CHARITY FOUNDATION LIMITED | Company limited by guarantee | Live |
| Foundation for Evolutionary Education in Life Limited -The- | Company limited by guarantee | Live |
| Yanchak Life . Chan Wong Wai Ming Funeral Charity Foundation Limited | Company limited by guarantee | Live |
| LIFE MEMORY FOUNDATION LIMITED | Company limited by guarantee | Live |
| NUSANTARA GIFT OF LIFE FOUNDATION LIMITED -THE- | Private company limited by shares | Dissolved |
| PETER KK LEE CARE FOR LIFE FOUNDATION LIMITED | Company limited by guarantee | Live |
| RIVER OF LIFE MISSION FOUNDATION LIMITED | Company limited by guarantee | Live |
| SPORTS FOR LIFE FOUNDATION LIMITED | Company limited by guarantee | Dissolved |
| Unique Life Foundation Limited | Company limited by guarantee | Live |
| LIFE-MED FOUNDATION GROUP LIMITED | Private company limited by shares | Live |
| Lifewire Foundation Limited | Company limited by guarantee | Live |
| Kriya Lightning Foundation Limited | Company limited by guarantee | Live |
| Sea Lily Foundation International Limited | Private company limited by shares | Live |
| RIGHT LINE FOUNDATION LIMITED | Company limited by guarantee | Live |
| LINK-PRO FOUNDATION LIMITED | Company limited by guarantee | Live |
| Lion & Globe Educational Foundation Limited | Company limited by guarantee | Live |
| LION VALLEY CULTURAL & EDUCATIONAL FOUNDATION -THE- | Company limited by guarantee | Live |
| LIONS CHILDREN FOUNDATION LIMITED | Company limited by guarantee | Dissolved |
| LIONS SIGHTFIRST FOUNDATION LIMITED | Company limited by guarantee | Live |
| LIONS CAMPAIGN SIGHTFIRST II FOUNDATION LIMITED | Company limited by guarantee | Live |
| WANG LIPENG FOUNDATION LIMITED | 擔保有限公司 | Live |
| LI-QING FOUNDATION COMPANY LIMITED -THE- | Company limited by guarantee | Dissolved |
| Moyan Literature Foundation Co., Limited | Private company limited by shares | Live |
| KUO LIANG HUI LITERATURE CREATION FOUNDATION LIMITED | Company limited by guarantee | Live |
| LITTLE ANGELS FOUNDATION LIMITED | Company limited by guarantee | Dissolved |
| LITTLE FLAGS FOUNDATION LIMITED | 擔保有限公司 | Live |
| LITTLE YELLOW FLOWER EDUCATION FOUNDATION LIMITED | Company limited by guarantee | Live |
| Little Kids Foundation Limited | Company limited by guarantee | Live |
| Little People of Hong Kong Foundation Limited | Company limited by guarantee | Live |
| LITTLE PRINCE FOUNDATION LIMITED | | Live |
| Little Prince Charity Foundation Limited | Company limited by guarantee | Live |
| Live to Love Cultural Preservation Foundation Limited | Company limited by guarantee | Live |
| LLOYD GEORGE ASIA FOUNDATION LIMITED -THE- | Company limited by guarantee | Live |
| LLOYDS OFFSHORE FOUNDATION LIMITED | Private company limited by shares | Live |
| LOBO LAW FOUNDATION LIMITED | Company limited by guarantee | Live |
| Loco Foundation Limited | Company limited by guarantee | Live |
| LODROE NYIMA CHARITY FOUNDATION LIMITED | Company limited by guarantee | Live |
| LOFTY FOUNDATION LIMITED | Private company limited by shares | Live |
| Loke Foundation Limited -The- | Company limited by guarantee | Live |
| LONG FOUNDATION LIMITED | Company limited by guarantee | Dissolved |
| JCI YUEN LONG FOUNDATION LIMITED | Company limited by guarantee | Live |
| LONGLATI FOUNDATION LIMITED | Company limited by guarantee | Live |
| LONGSEE FOUNDATION LIMITED | Company limited by guarantee | Live |
| LONGWICK CHARITIES FOUNDATION LIMITED | Company limited by guarantee | Live |
| Dr. Louisa Lam Foundation Limited | Company limited by guarantee | Live |
| Love Foundation Limited | Company limited by guarantee | Live |
| Love 21 Foundation Limited | Company limited by guarantee | Live |
| Love Angel Charity Foundation Limited | | Live |
| BOND OF LOVE FOUNDATION LIMITED -THE- | Company limited by guarantee | Live |
| Care and Love Foundation Company Limited | Company limited by guarantee | Live |
| MTM Love and Care Foundation Company Limited | Company limited by guarantee | Live |
| CENTURY LOVE FOUNDATION LIMITED | Private company limited by shares | Dissolved |
| CENTURY LOVE FOUNDATION LIMITED | Private company limited by shares | Live |
| CHANG XING MOTHER LOVE FOUNDATION CO., LIMITED | Private company limited by shares | Live |
| BIG LOVE STAYS DAYS CHINA DREAM FOUNDATION LIMITED | Private company limited by shares | Live |
| LOVE . FAMILY FOUNDATION LIMITED | Company limited by guarantee | Live |
| Granny's Love Foundation Limited | | Live |
| HANDPICKED LOVE FOUNDATION LIMITED | Company limited by guarantee | Live |