Purpose: The purpose of this article is to identify the legal characteristics related to administrative and financial affairs of the public libraries foundation. It tries to study the contradictions and weaknesses of these affairs, to present a legal analysis for resolving the contradictions, and to make the corresponding law system transparent in order to embody the concept of 'ideal office'.Method: By using a descriptive approach and with a direct reference to documents (documentary method), the data and the relevant documents were described. Then, by comparing and analyzing the data and documents, desirable conclusions were provided.Findings: The administrative and financial law governing the public libraries foundation can be defined by the two means of the particular laws and regulations of that foundation and the legal structure of nongovernmental public institutions governing this foundation. The analyses presented in this study show that, while administrative and financial entity and independence have good results including technical decentralization and specialization of library affaires, office fluctuation and lack of transparency as well as misappropriate financial control on this foundation are major weaknesses. Studies show that solution to these administrative and financial contradictions is not necessarily incorporated, nor is dissolution of foundation structure. But the best solution is to modify the approved law of 2003 in order to create a unique and inclusive management matrix for libraries and to modify the board of trustees.Originality/Value: The findings of this study can help officials and head office managers to identify the strengths and weaknesses of the administrative and financial system governing public libraries foundation. Also, the presented suggestions help them in proper organizational decision and policy making. By using the legal principles established in this study such as legal entity, financial independence, budgetary system, and financial monitoring and by describing and analyzing the law and the principle of public law, an administrative and financial system can be devised for the public libraries foundation.