diff --git a/CHANGELOG.md b/CHANGELOG.md
index 59895ed32d..2a26a105ab 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -64,6 +64,7 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * (x/collection) [\#961](https://github.com/Finschia/finschia-sdk/pull/961) Do not loop enum in x/collection
 * (x/collection,token) [\#957](https://github.com/Finschia/finschia-sdk/pull/957) Refactor queries of x/collection and x/token
 * (x/auth) [\#982](https://github.com/Finschia/finschia-sdk/pull/957) Fix not to emit error when no txs in block while querying `GetBlockWithTxs`
+* (x/foundation) [\#984](https://github.com/Finschia/finschia-sdk/pull/984) Revert #952
 
 ### Removed
 * (x/collection,token) [\#966](https://github.com/Finschia/finschia-sdk/pull/966) Remove legacy events on x/collection and x/token
diff --git a/client/grpc/tmservice/service_test.go b/client/grpc/tmservice/service_test.go
index 4af768ef83..27e386c139 100644
--- a/client/grpc/tmservice/service_test.go
+++ b/client/grpc/tmservice/service_test.go
@@ -152,7 +152,7 @@ func (s IntegrationTestSuite) TestQueryBlockResultsByHeight() {
 	s.Require().Equal(0, len(txResult))
 
 	beginBlock := blockResultsRes.GetResBeginBlock()
-	s.Require().Equal(7, len(beginBlock.Events)) // coinbase event (6) + transfer mintModule to feeCollectorName(5) - foundation abci (4)
+	s.Require().Equal(11, len(beginBlock.Events)) // coinbase event (6) + transfer mintModule to feeCollectorName(5)
 
 	endBlock := blockResultsRes.GetResEndBlock()
 	s.Require().Equal(0, len(endBlock.Events))
diff --git a/x/foundation/keeper/internal/treasury.go b/x/foundation/keeper/internal/treasury.go
index 43f8c20cff..95a26828fb 100644
--- a/x/foundation/keeper/internal/treasury.go
+++ b/x/foundation/keeper/internal/treasury.go
@@ -9,17 +9,11 @@ import (
 func (k Keeper) CollectFoundationTax(ctx sdk.Context) error {
 	feeCollector := k.authKeeper.GetModuleAccount(ctx, k.feeCollectorName).GetAddress()
 	feesCollectedInt := k.bankKeeper.GetAllBalances(ctx, feeCollector)
-	if feesCollectedInt.Empty() {
-		return nil
-	}
 	feesCollected := sdk.NewDecCoinsFromCoins(feesCollectedInt...)
 
 	// calculate the tax
 	taxRatio := k.GetFoundationTax(ctx)
 	tax, _ := feesCollected.MulDecTruncate(taxRatio).TruncateDecimal()
-	if tax.Empty() {
-		return nil
-	}
 
 	// collect the tax
 	if err := k.FundTreasury(ctx, feeCollector, tax); err != nil {