What is the nature of the elderly mutual assistance association, non-governmental organizations or insurance-like business? Recently Prosecutors and Police Officer have investigated and indicted such association, but the court found they’re not guilty and not violation of Insurance Law either. Therefore, Ministry of the Interior declared the Principles of Counseling Community Groups in Elderly Mutual Assistance Matters of Ministry of the Interior, in order to have a provision of the elderly mutual assistance association. However, the court’s judgment is proper or not? Could the principles of Ministry of the Interior have the actual function to regulation the elderly mutual assistance association ? This article will have more discussions on these relevant issues.