Abstract: Under the background of football reform, how to realize the function of the self-governing of the local football associations is an unavoidable problem in the current legislation and practice. Chinese Sports Law and various football association chapters all recognize the market business right of the local football association, but there are also different understandings on whether nonprofit juridical association can do business from Regulations for Registration and Management of Social Associations, some normative documents and even the case from Chinese Supreme Court. The standard of the nature of profit of local football associations should be the final goal of the income from business. If it is in agreement of the goal of the association, the nature of profit should be denied. With the comprehensive ways of unifying legislation, creating risk control rules, distinguishing tax policy and insisting on the prohibiting distribution principles, the local football association can be led to a self-governing way.