我國非營利組織捐款收入影響因素之實證研究

Abstract

本研究探討影響非營利組織捐款收入之各項因素，分別從組織特性、收入特性與費用特性等構面，測試其各項組成變數對於非營利組織捐款收入之影響。實證結果顯示，在組織特性方面，只有是否為全國性組織變數與捐款收入呈顯著正相關，顯示全國性組織比地方性組織更能獲得捐款收入。在收入特性方面，捐款收入與商業收入、補助收入及計畫收入呈顯著負相關，因此，對於捐款收入而言，上述收入會對其產生排擠效果。在費用特性方面，捐款收入與業務費用、辦公費用及人事費用皆呈顯著正相關，顯示上述收入會對其產生互補效果，因為當組織所從事的相關活動愈多，或者所投入的管理及募款人力愈充足時，組織所獲取的捐款收入也就愈多。

This paper estimates the responsiveness of donations to a number of economic variables, including organization characteristics, revenue characteristics, and expense characteristics. In organization characteristics, we find that national organizations have more donations than local ones. In revenue characteristics, the results indicate that business, program, and grant revenue, exist significantly negative associations with donations, so they have crowd-out effect on donations. In expense characteristics, we find that operating and administrative expense have significantly positive associations with donations, indicating they have crowd-in effect on donations. Because the more activities or personnel involved, the more donations that organizations can obtain.