Medical foundation which is established on the basis of the property provided by donors, and engages in medical care for medical institutions for the purpose. Donors may be for profit organizations (corporate groups), religious groups or foundations, and this article refers to donors as groups. When the hospital was established, it should be an independent individual and did not belong to the property of groups. But in fact, regardless of the actual operation from the hospital or the general public perception, the relationship between the hospital and the groups are inseparable. Hospitals reported dispute lies with the group of complex related party transactions. The past literature pointed out that profit organizations had earnings management behavior, and the level of earnings management (or financial control) in religious hospitals were less than that of non-religious hospitals. This article hopes to understand the differences in the characteristics of the groups whether it will affect the degree of financial control to the hospital. This article use the income tax reduction as an intervention factor, to understand when the tax burden of the profit business is reduced, the groups for the profit organization's hospital which financial control behavior compared to other hospitals whether will decline. This paper uses 2006 to 2009 and 2011 to 2014 before and after the changes in the taxation system listed and medical foundation in Taiwan for the object of study, and uses the discretionary accruals to proxy for earnings management, using differences in the differences to analyze. The results of the study found that after the decline in the tax rate, the profit organization's discretionary accruals should be significantly reduced compared to nonprofit organizations, which mean that the groups for profit organization to reduce the degree of financial control. Speculating on changing in the tax system, the profit organization will reduce the financial control to the hospital because of the tax burden is reduced.