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題名 台灣非營利組織資訊揭露及稅務申報議題之研究
Making information of Taiwan non-profit organizations public and calling into question their reporting for tax-exemption
作者 陳亮光
Chen, Liang Kuang
貢獻者 許崇源
Hsu,Chung Yuan
陳亮光
Chen, Liang Kuang
關鍵詞 非營利組織
資訊揭露
免稅組織
自律
治理
稅務申報
責信
Non-profit Organization
Information disclosure
tax-exempt organization
self-regulation
governance
Return of Income Tax
Accountability
Form 990
日期 2008
上傳時間 19-Sep-2009 13:51:52 (UTC+8)
摘要 管理大師彼得‧杜拉克（Peter Drucker）說：「21世紀是非營利組織的世紀」、「非營利機構堪稱美國第一大雇主」。可見非營利組織蓬勃的發展，在社會、國家扮演著重要的角色。台灣活躍的非營利組織填補了政府及企業的的空隙，滿足了許多社會的需求。雖然台灣非營利組織除了少數例外，組織規模普遍都很小，但是卻展現台灣社會的活力及生命力泉源。
然而，台灣非營利組織之資訊卻較為封閉的，台灣非營利組織相關法令及管理未臻完善，以致社會資源匯集有集中化的趨勢。大的組織由於知名度高較易取得資源，小的非營利組織資源缺乏，雖然做了許多公益事務，因知名度低很難取得社會資源，如此有時反而易造成社會資源的扭曲及浪費。
台灣非營利組織之資訊缺乏公開揭露的法令及實務機制。美國對非營利組織管理最重要手段就是所謂的「公開原則」，聯邦法律規定任何人都有權向非營利組織要求查看它們的免稅申請文件及最近三年的稅務申報書格式Form 990等。非營利組織之資訊公開制度，一方面係透過公眾公開監督之方式，減輕主管機關之監督責任，另一方面可促進非營利組織之良性競爭。
資訊揭露所謂太陽是最好的警察，陽光是最佳防腐劑。在美國非營利組織是以FORM990為非營利組織資訊揭露的核心。所以本文構想是結合美國非營利組織資訊揭露之經驗，以作為台灣非營利組織資訊揭露的參考。
因此本文之文獻探討從非營利組織的定義、治理與責信，再到美國非營利組織之介紹及其資訊揭露與治理及責信，再就台灣非營利組織資訊揭露現況及相關非營利組織法律探討，並以台灣公益團體自律聯盟的成員已經公告在自律聯盟網站之資訊對該資訊揭依自律聯盟的主張作分析研究。
本文另就美國非營利組織稅務申報格式Form 990的探討研究分析，並就台灣非營利組織稅務申報格式作研究探討，以及對台灣非營利組織之稅務申報格式及揭露作訪談問卷並作評論分析；綜合上述研究提出本文的研究結論。
並對台灣非營利組織做下列建議：
1、將非營利組織資訊揭露作為其免稅的條件，學習美國稅法規定非營利稅務申報書格式Form 990必須向大眾公開揭露，並立法規定非營利組織要取得免稅資格，需將其年度稅務申報書公開向大眾揭露。
2、將資訊揭露加入各非營利相關法規中，從新修改或訂定非營利組織相關法律規定及管理措施，使其更彈性更符合當前環境劇烈變遷需要。
3、重新檢討台灣非營利組織稅務申報書格式，使台灣非營利組織稅務申報書可成為非營利組織資訊揭露及組織責信的重要工具。
4、建立非營利組織便捷標準化的網路申報系統、鼓勵非營利組織自律、鼓勵建立非非營利組織線上查核系統。
5、對接受政府補助、款項超過一定金額(例如五百萬或一千萬元)之非營利組織需接受會計師遵行審計。參照美國管理及預算署(OMB)Circular A133該審計屬於遵行審計，有利於政府對補助款做出有效率的補助及分配。
Management theorist Peter Drucker once said, “The 21st century is the century for non-profit organizations, of which the United States leads worldwide.” It is thus clear that in the rising development of non-profit organizations, the national community plays an important role. Taiwan’s lively non-profit organizations fill the gap left by the government and business enterprises, meeting the numerous needs of the community. Except for a very small number, most Taiwan non-profit organizations are quite small, but they give evidence to the vitality of Taiwan’s community.

However, information on Taiwan’s non-profit organizations remains to be completely private. Laws pertaining to the management of Taiwan non-profit organizations still possess several flaws. Large organizations, owing to their fame, acquire resources with more ease compared to small organizations, even though this is still difficult for them. If, however, these resources could be easily acquired, then it would be likely that the organization would change its tune and squander.

Laws and control mechanisms to keep information of Taiwan’s non-profit organizations open to the public are severely lacking. The United States, however, implements the principle of free information to all as the most important aspect of managing non-profit organizations. United States law decrees that everyone has the right to request from non-profit organizations their tax exemption documents and their last three years of tax return applications; the tax return form used by tax-exempt organizations is called Form 990. Keeping the information of non-profit organizations public is one way that passes the responsibility of supervision from the government to the public. Exposure is the best form of policing, just as sunlight makes the best preservative. Exposure prevents decay, as well as increases the competitiveness of non-profit organizations.

American non-profit organizations use a Form 990 to make their information public. The text takes this example and suggests it to be a well working method to put Taiwan non-profit organizations in check.

Therefore the text and its sources probe into the definition, management and accountability of non-profit organizations, as well as taking the method used by the United States to keep such in check. Related Taiwan laws to this are also probed into, and research is carried out and viewpoints are given regarding the self-regulation of Taiwan’s public welfare groups and alliances.

The text also carries out research regarding Form 990 that United States non-profit organizations must use for reporting, as well as probes into the reporting method used by Taiwan non-profit organizations. The latter’s reporting and exposure, all coming from interviews and documents, will also be analyzed. The integration of the above research will bring the text to a conclusion.

Suggestions for Taiwan non-profit organizations are listed as follows:
1、Make public the actions and reasons for tax-exemption for all non-profit organizations, using United States tax law for non-profit organizations as a basis, namely the use of Form 990 to allow the masses the right to know everything, including the qualifications and laws that would grant such exemption. There is a need to require reporting to make such information public.

2、Update all related laws regarding non-profit organizations as well as measures for management. There is a need for these laws to gain elasticity and fit in with the times we live in.

3、Reanalyze the reporting methods used by Taiwan tax-exempt organizations to apply for tax returns and conclude whether such can truly expose their information, accountability and important work to the public.

4、Standardize the system of reporting by non-profit organizations and urge self-regulation and a system of checks.

5、Concerning the acceptance of government subsidies or the coming into a sum of money that exceeds the established limit (such as $500,000 or $1,000,000), there is a need for auditing by a certified accountant. Referring to Circular A133 from the United States Office of Management and Budget (OMB), there should be an established method that this auditing must abide by, beneficial to the government in allotting its funds in an efficient manner.
參考文獻 許崇源2001/5/16 非營利組織的責信與監督機制 世紀曙光-非營利組織經營管理新途徑 研討會
李志宏,2006,從組織治理談非政府組織的責信度。
蘇雅貞（譯），2006，〈非政府組織的自律：責信的強制執行與平衡〉，2006
高永興，2002，〈募款倫理與責信 ~ 國外個案研究〉，亞洲區基金會及民間
江明修、鄭勝分，2003，〈全球治理與非政府組織〉，政大行政管理碩士專班主辦之《全球化下的全球治理學術研討會》。
2003 「非營利組織認證指標之研究」行政院青輔會委託研究。
劉承愚、賴文仲與陳仲嶙，2001，《財團法人監督法制之研究》。台北：益思科技法律事務所。
財團法人喜馬拉雅研究發展基金會，2001，《台灣 300 家主要基金會名錄》。台北 官有垣，2000，非營利組織的董事會角色與功能之研究：以全國性社會
福利相關基金會為例。
自律乎？他律乎？--財團法人監督機制之省思江明修（政治大學公共行政學系教授）梅高文（政治大學公共行政學系博士候選人）
陳惠馨，1995，《財團法人監督問題之探討》。台北市：行政院研究發展考核委員會編。
顧忠華，2000 <台灣非營利組織的「公共性」與「自主性」>，刊於《台
灣社會學研究》，第四期 顧忠華 非營利組織的核心價值
司徒達賢，1999，非營利組織的經營管理　天下文化
楊坤鋒 非營利組織概念之檢討與澄清逢甲大學合作經濟學系
內政部　　 2006 社會團體相關法令彙編。
杜拉克著、余佩珊譯，非營利機構的經營之道，台北：遠流出版公司，1994年8月。
《非政府組織法的立法原則》，世界銀行組織編寫，臺灣喜馬拉雅研究發展基金會譯，2000。
《非營利部門組織與運作》，蕭新煌主編，臺灣巨流出版社，2000.9
透明化之組織運作有助於建立責信度2004/11/12‧喜瑪拉雅基金會‧許安妮
Craig Causer, "Special Report：Nonprofits Building trust Through Transparency”, The Nonprofit Times, Nov.1, 2004. (
http://www.nptimes.com/Nov04/sr4.html
促公益組織落實沙賓法精神2003/11/20‧喜瑪拉雅基金會‧王億雯Stephen G. Greene, “Nonprofit Groups Urged to Follow Governance Act”, The Chronicle of Philanthropy. October 30, 2003. ( http://philanthropy.com/premium/articles/v16/i02/02006001.htm
CON 4: Objectives of Financial Reporting by Nonbusiness
Organizations(1980, Financial Accounting Standards Board )
FAS 117: Financial Statements of Not-for-Profit Organizations (1993, Financial Accounting Standards Board )Stephen G. Greene, “Nonprofit Groups Urged to Follow Governance Act”, The Chronicle of Philanthropy. October 30, 2003. ( http://philanthropy.com/premium/articles/v16/i02/02006001.htm
Craig Causer, "Special Report：Nonprofits Building trust Through Transparency”, The Nonprofit Times, Nov.1, 2004. (
http://www.nptimes.com/Nov04/sr4.html)
LLOYD, Robert Lloyd and Lucy de Las Casas, "NGO self-regulation: enforcing and balancing accountability," Alliance Extra, December 2005, http://www.allavida.org/alliance/axdec05e.html
http://www.independentsector.org/issues/accountability/Checklist/index.html, independent sector
http://www.ywca.org.tw/data/051003.ppt
Salamon, L. M., 1994 The Rise of the Nonprofit Sector. Foreign Affairs vol. 73, no. 4, pp. 109-122.
Salamon, L.M. and H.K. Anheier, 1997 Defining the Nonprofit Sector: A Cross-National Analysis. Manchester: Manchester University Press.
http://www.independentsector.org/issues/accountability/Checklist/index.html, independent sector
Giving Guide. (Washington, D.C., October 18, 2007) Panel on the Nonprofit Sector Releases
Report on Good Governance and Ethical Practice
Giving USA 2007
IRS Business Master File 01/2007 (with modifications by the National Center for Charitable Statistics at the Urban Institute to exclude foreign and governmental organizations). ethics@IndependentSector.org.
http://www.independentsector.org/issues/accountability/Checklist/index.html, independent sector Principles for Good Governance and Ethical Practice Copyright (c) 2005 by the Minnesota Council of Nonprofits. All rights reserved.
HIGHLIGHTS OF REDESIGNED FORM 990
charities and non-profits section of IRS.gov.
Publication 526 –
reports on national charities
Standards for Charity Accountability
2005 IRS Form 990
http://www.nonprofits.org/npofaq/
Specific Instructions for Form 990 Section 501(c)(3) Organizations
A brief summary can be found in the NCCS Nonprofit Sector in Brief (2006).
The Internet Nonprofit Center
Minnesota Council of Nonprofits
BBB Wise Giving Alliance
NTEE Summary and Manual
NCCS@ui.urban.org
American Institute of Philanthropy
The Giving USA Foundation
independent sector
Form1023, Application for Recognition of Exemption
Accountability Standards of the Charities Review Council
Accountability Wizard : Why participate in the Wizard
Accountability Checklist
Alliance for Nonprofit Management.
The public disclosure law
GuideStar
• How Ethical Is Your Nonprofit Organization? (November 2004)
• On the Road to a Conflict-of-Interest-Free Sector: December 2005 Question of the Month Results (January 2006)
• Paper-Thin Transparency: March Question of the Month Results (April 2007)
• Principles from the Panel on the Nonprofit Sector: Yet Another List of "Shoulds"? (January 2008)
• The State of Confidence in the Sector, 2006: August Question of the Month Results (September 2006)
• What Nonprofit Transparency Means to You: October Question of the Month Results (November 2006)
Ten Things That Every Director Should Know For 2004
Adopt a Statement of Values and Code of Ethics
http://www.guidestar.org/news/features/2007_survey.pdf
The IRS Introduces the Redesigned Form 990
Form 990 Redesign for Tax Year 2008 (Filed in 2009) (Forms and Highlights
Charities & Non-Profits Topics Life Cycle Search for Charities Published Guidance
EO Newsletter EO Tax Law Training Abusive Transactions
Calendar of Events Exempt Organizations FAQs More Topics . .
描述 碩士
國立政治大學
行政管理碩士學程
93932014
97
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0093932014
資料類型 thesis
dc.contributor.advisor 許崇源zh_TW
dc.contributor.advisor Hsu,Chung Yuanen_US
dc.contributor.author (Authors) 陳亮光zh_TW
dc.contributor.author (Authors) Chen, Liang Kuangen_US
dc.creator (作者) 陳亮光zh_TW
dc.creator (作者) Chen, Liang Kuangen_US
dc.date (日期) 2008en_US
dc.date.accessioned 19-Sep-2009 13:51:52 (UTC+8)-
dc.date.available 19-Sep-2009 13:51:52 (UTC+8)-
dc.date.issued (上傳時間) 19-Sep-2009 13:51:52 (UTC+8)-
dc.identifier (Other Identifiers) G0093932014en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/37446-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 行政管理碩士學程zh_TW
dc.description (描述) 93932014zh_TW
dc.description (描述) 97zh_TW
dc.description.abstract (摘要) 管理大師彼得‧杜拉克（Peter Drucker）說：「21世紀是非營利組織的世紀」、「非營利機構堪稱美國第一大雇主」。可見非營利組織蓬勃的發展，在社會、國家扮演著重要的角色。台灣活躍的非營利組織填補了政府及企業的的空隙，滿足了許多社會的需求。雖然台灣非營利組織除了少數例外，組織規模普遍都很小，但是卻展現台灣社會的活力及生命力泉源。
然而，台灣非營利組織之資訊卻較為封閉的，台灣非營利組織相關法令及管理未臻完善，以致社會資源匯集有集中化的趨勢。大的組織由於知名度高較易取得資源，小的非營利組織資源缺乏，雖然做了許多公益事務，因知名度低很難取得社會資源，如此有時反而易造成社會資源的扭曲及浪費。
台灣非營利組織之資訊缺乏公開揭露的法令及實務機制。美國對非營利組織管理最重要手段就是所謂的「公開原則」，聯邦法律規定任何人都有權向非營利組織要求查看它們的免稅申請文件及最近三年的稅務申報書格式Form 990等。非營利組織之資訊公開制度，一方面係透過公眾公開監督之方式，減輕主管機關之監督責任，另一方面可促進非營利組織之良性競爭。
資訊揭露所謂太陽是最好的警察，陽光是最佳防腐劑。在美國非營利組織是以FORM990為非營利組織資訊揭露的核心。所以本文構想是結合美國非營利組織資訊揭露之經驗，以作為台灣非營利組織資訊揭露的參考。
因此本文之文獻探討從非營利組織的定義、治理與責信，再到美國非營利組織之介紹及其資訊揭露與治理及責信，再就台灣非營利組織資訊揭露現況及相關非營利組織法律探討，並以台灣公益團體自律聯盟的成員已經公告在自律聯盟網站之資訊對該資訊揭依自律聯盟的主張作分析研究。
本文另就美國非營利組織稅務申報格式Form 990的探討研究分析，並就台灣非營利組織稅務申報格式作研究探討，以及對台灣非營利組織之稅務申報格式及揭露作訪談問卷並作評論分析；綜合上述研究提出本文的研究結論。
並對台灣非營利組織做下列建議：
1、將非營利組織資訊揭露作為其免稅的條件，學習美國稅法規定非營利稅務申報書格式Form 990必須向大眾公開揭露，並立法規定非營利組織要取得免稅資格，需將其年度稅務申報書公開向大眾揭露。
2、將資訊揭露加入各非營利相關法規中，從新修改或訂定非營利組織相關法律規定及管理措施，使其更彈性更符合當前環境劇烈變遷需要。
3、重新檢討台灣非營利組織稅務申報書格式，使台灣非營利組織稅務申報書可成為非營利組織資訊揭露及組織責信的重要工具。
4、建立非營利組織便捷標準化的網路申報系統、鼓勵非營利組織自律、鼓勵建立非非營利組織線上查核系統。
5、對接受政府補助、款項超過一定金額(例如五百萬或一千萬元)之非營利組織需接受會計師遵行審計。參照美國管理及預算署(OMB)Circular A133該審計屬於遵行審計，有利於政府對補助款做出有效率的補助及分配。		zh_TW
dc.description.abstract (摘要) Management theorist Peter Drucker once said, “The 21st century is the century for non-profit organizations, of which the United States leads worldwide.” It is thus clear that in the rising development of non-profit organizations, the national community plays an important role. Taiwan’s lively non-profit organizations fill the gap left by the government and business enterprises, meeting the numerous needs of the community. Except for a very small number, most Taiwan non-profit organizations are quite small, but they give evidence to the vitality of Taiwan’s community.

However, information on Taiwan’s non-profit organizations remains to be completely private. Laws pertaining to the management of Taiwan non-profit organizations still possess several flaws. Large organizations, owing to their fame, acquire resources with more ease compared to small organizations, even though this is still difficult for them. If, however, these resources could be easily acquired, then it would be likely that the organization would change its tune and squander.

Laws and control mechanisms to keep information of Taiwan’s non-profit organizations open to the public are severely lacking. The United States, however, implements the principle of free information to all as the most important aspect of managing non-profit organizations. United States law decrees that everyone has the right to request from non-profit organizations their tax exemption documents and their last three years of tax return applications; the tax return form used by tax-exempt organizations is called Form 990. Keeping the information of non-profit organizations public is one way that passes the responsibility of supervision from the government to the public. Exposure is the best form of policing, just as sunlight makes the best preservative. Exposure prevents decay, as well as increases the competitiveness of non-profit organizations.

American non-profit organizations use a Form 990 to make their information public. The text takes this example and suggests it to be a well working method to put Taiwan non-profit organizations in check.

Therefore the text and its sources probe into the definition, management and accountability of non-profit organizations, as well as taking the method used by the United States to keep such in check. Related Taiwan laws to this are also probed into, and research is carried out and viewpoints are given regarding the self-regulation of Taiwan’s public welfare groups and alliances.

The text also carries out research regarding Form 990 that United States non-profit organizations must use for reporting, as well as probes into the reporting method used by Taiwan non-profit organizations. The latter’s reporting and exposure, all coming from interviews and documents, will also be analyzed. The integration of the above research will bring the text to a conclusion.

Suggestions for Taiwan non-profit organizations are listed as follows:
1、Make public the actions and reasons for tax-exemption for all non-profit organizations, using United States tax law for non-profit organizations as a basis, namely the use of Form 990 to allow the masses the right to know everything, including the qualifications and laws that would grant such exemption. There is a need to require reporting to make such information public.

2、Update all related laws regarding non-profit organizations as well as measures for management. There is a need for these laws to gain elasticity and fit in with the times we live in.

3、Reanalyze the reporting methods used by Taiwan tax-exempt organizations to apply for tax returns and conclude whether such can truly expose their information, accountability and important work to the public.

4、Standardize the system of reporting by non-profit organizations and urge self-regulation and a system of checks.

5、Concerning the acceptance of government subsidies or the coming into a sum of money that exceeds the established limit (such as $500,000 or $1,000,000), there is a need for auditing by a certified accountant. Referring to Circular A133 from the United States Office of Management and Budget (OMB), there should be an established method that this auditing must abide by, beneficial to the government in allotting its funds in an efficient manner.		en_US
dc.description.tableofcontents 感謝............................................I
第一章 序論......................................1
第一節 研究動機及研究目的..........................1
第二節 研究範圍及方法.............................5
一、研究範圍.....................................5
二、研究方法.....................................6
第三節 論文架構...................................6
第二章 文獻探討：非營利組織的定義、治理與責信.........9
第一節 非營利組織之概念............................9
一、概論.........................................9
二、非營利組織定義 ................................12
三、非營利組織分類 ................................19
四、非營利組織的產生原因...........................24
五、非營利組織之角色功能及限制......................27
第二節 非營利組織治理、責信與揭露...................29
一、非營利組織的治理..............................29
二、非營利組織的責信..............................32
三、非營利組織的資訊揭露...........................36
第三節 非營利組織的重要管理與監督以及報告............41
一、非營利組織報告原因.............................41
二、內部管理及監督報告.............................43
三、主管機關提交報告及其審查........................44
四、向稅捐機關提交報告及其稽核......................46
五、向發照機構提交報告及其稽核......................46
六、向捐助者提出報告...............................47
七、向大眾公布或供應其資訊..........................47
第四節 非營利組織的忠實義務及利益衝突禁止.............48
一、幹部與董事的責任...............................48
二、忠誠義務、勤奮與保密責任........................49
三、禁止利益衝突...................................49
四、直接或間接個人利益之禁止........................50
第五節 美國非營利組織的責信 ..........................54
一、美國明尼蘇達州卓越非營組織的原則及施行-透明度及責信..54
二、獨立部門責信清單-透明度 ..........................57
三、BBB聰明捐款聯盟(BBB Wise Giving Alliance)慈善責信指標..58
四、獨立部門(independent sector)組織責信度-責信清單.....62
五、MinistryWatch.com’s透明度指標....................64
六、募款專業協會(AFP)非營利的責信.......................65
七、慈善評議會之責信...................................67
八、沙賓法案對非營利組織的影響..........................69
第三章 美國非營利組織、資訊揭露及非營利組織之責信標準......72
第一節 美國非營利組織..................................72
一、美國非營利組織概述..................................72
二、美國非營利組織免稅條件..............................76
三、組織自動成為免稅組織(Section 501(c)(3) Organizations)..78
四、非營利組織內地稅務局之章節及編碼(IRS.)...............78
五、慈善組織的經濟地位..................................79
六、指導星對美國非營利組織之重要性........................83
第二節 大眾慈善團體(資料來源：IRS).......................85
一、定義大眾慈善團體(public charity.)...................85
二、大眾支持(Public support factor.)....................86
三、支持性組織 (supporting organizations)...............88
四、捐贈人指定款項(Donor advised funds).................89
第三節 私人基金會(PRIVATE FOUNDATIONS、TYPES OF FOUNDATIONS)89
一、私人基金的意義及資格..................................89
二、私人基金會的種類.....................................90
三、私人營運基金會........................................90
四、免稅私人基金會(exempt operating foundation.)..........92
五、補助基金會或私人非營運基金會............................93
第四節 美國非營利組織重要規定...............................94
一、超額持股(excess business holdings)及其處罰.............94
二、高風險投資(jeopardizing investments)..................95
三、超額利益交易(excess benefit transaction)及其處罰.......95
四、不符資格人員(利益衝突人員)(disqualified person).........96
五、禁止避稅及相關揭露.....................................98
六、非常規交易或自我交易(acts of self-dealing).............98
七、私人基金會對私人資助..................................99
八、倡導遊說與選舉有關的活動..............................100
九、大眾慈善團體的遊說(Lobbying/Political Activity).......100
十、私人基金會倡議遊說與選舉政治有關 .......................101
十一、與慈善組織無關的商業活動.............................102
十二、補償性捐贈之揭露....................................104
十三、公開揭露申報資料及免稅申請書..........................104
第五節 美國慈善組織的自我治理及責信.........................105
一、美國慈善組織的自我治理................................105
二、美國慈善組織的責信....................................109
三、對大眾的責信..........................................114
第四章 台灣非營利組織資訊揭露的狀況及相關法律介紹.............116
第一節 台灣非營利組織的概況 ................................116
一、概論................................................116
二、非營利組織分類及分析..................................120
三、台灣重要非營利組織概況.................................126
第二節 台灣非營利組織法律規定..............................134
一、台灣非營利組織在現行法律架構下的運作....................134
二、台灣公益勸募條例......................................141
三、現行非營利組織法規重點及改善方向 .......................147
第三節 台灣非營利組織的公益勸募及資訊揭漏的現況..............159
一、台灣的公益募款 .......................................159
二、台灣非營利組織的資訊揭露...............................162
第五章 台灣公益自律聯盟推展公益組織資訊揭露的研究.............174
第一節 非營利組織的自律....................................174
一、非營利組織的自律概論...................................174
二、非營利組織自律規範的區分...............................176
三、自律機制的弱點 ........................................180
四、非營利組織自律與他律的平衡..............................181
第二節 台灣公益團體自律聯盟 ................................182
一、成立緣起及主張 ........................................182
二、公益團體自律公約......................................184
三、公益團體自律規範......................................185
第三節 就自律聯盟網站的會員揭露資訊作研究分析 ................186
一、分析緣起.............................................186
二、分析資料基礎..........................................186
三、分析資料分析方法.......................................187
四、資料分析說明..........................................187
五、分析資料分析評論......................................188
第六章 美國非營利組織稅務申報格式F990介紹...................190
第一節 美國非營利組織稅務申報格式概說........................190
一、美國非營利組織稅務申報概說..............................190
二、美國非營利組織稅務申報書格式Form 990的重要性.............195
三、GuideStar.org.指導星提出格式Form 990十大重要事項........196
四、什麼是美國非營利組織之A-133審計.........................198
第二節 美國非營利組織稅務申報格式FORM 990最近的重大修正說明....198
一、美國非營利組織格式Form 990修正的理由及原則...............198
二、2008年美國非營利組織稅務申報格式Form 990修正的核心表格摘要 .199
三、美國非營利組織格式Form 990-N(e-Postcard)說明............203
第三節 美國非營利組織稅務2008年度版(2009年申報)主要申報格式....204
一、美國免稅組織2008年稅務申報書(2009年申報)格式Form 990.重點介紹Form 990 Redesign for Tax Year 2008.....................204
二、美國免稅組織2008年稅務申報書格式Form 990.表格結構大綱總攬.210
三、美國免稅組織2008年稅務申報書格式Form 990.內容說明........211
四、美國免稅組織2008年稅務申報書格式Form 990-EZ .內容大綱....237
五、美國免稅組織2008年稅務申報書格式Form 990-EZ .內容說明....237
第七章 台灣非營利組織稅務申報格式之介紹......................243
第一節 台灣非營利組織免稅規定..............................243
一、概論................................................243
二、減免所得稅...........................................245
三、減免其他稅捐.........................................247
第二節 台灣非營利組織稅務申報規定..........................250
第三節 台灣非營利組織稅務申報書............................256
一、台灣非營利組織稅務申報書格式內容說明....................256
二、台灣非營利組織稅務申報書格式的檢討......................267
第八章 非營利組織之稅務申報書更新內容及其資訊強制公開訪談研究..270
第一節 美國對慈善行為及慈善組織的信心問卷...................270
一、一個明尼蘇達慈善捐款行為及慈善捐款組織認知理解調查發現報告.270
二、獨立部門對於非營利部門為何信心增加？....................271
三、(指導星)讀者如何使用去揭露責信及透明度...................272
四、美國對慈善行為及慈善組織的信心問卷綜合分析................273
第二節.台灣非營利組織稅務申報格式及其揭露訪談 ................274
一、訪談問卷..............................................274
二、訪談問卷理由目的.......................................280
三、訪談問卷設計原則.......................................281
四、訪談問卷分析..........................................281
第三節 台灣改革之道.......................................285
一、台灣要達成美國非營利組織稅務申報書格式資訊公開揭露所面對的問題.....................................................285
二、台灣非營利組織稅務申報書格式的檢討......................286
第九章 結論及建議........................................289
第一節研究結論............................................289
一、概論.................................................289
二、台灣非營利組織稅務申報書格式的檢討.......................291
三、台灣要如何達成美國非營利組織稅務申報書格式資訊公開揭露之目標293
第二節 研究建議...........................................294
第三節 結語..............................................296

參考文獻..................................................297		zh_TW
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dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0093932014en_US
dc.subject (關鍵詞) 非營利組織zh_TW
dc.subject (關鍵詞) 資訊揭露zh_TW
dc.subject (關鍵詞) 免稅組織zh_TW
dc.subject (關鍵詞) 自律zh_TW
dc.subject (關鍵詞) 治理zh_TW
dc.subject (關鍵詞) 稅務申報zh_TW
dc.subject (關鍵詞) 責信zh_TW
dc.subject (關鍵詞) Non-profit Organizationen_US
dc.subject (關鍵詞) Information disclosureen_US
dc.subject (關鍵詞) tax-exempt organizationen_US
dc.subject (關鍵詞) self-regulationen_US
dc.subject (關鍵詞) governanceen_US
dc.subject (關鍵詞) Return of Income Taxen_US
dc.subject (關鍵詞) Accountabilityen_US
dc.subject (關鍵詞) Form 990en_US
dc.title (題名) 台灣非營利組織資訊揭露及稅務申報議題之研究zh_TW
dc.title (題名) Making information of Taiwan non-profit organizations public and calling into question their reporting for tax-exemptionen_US
dc.type (資料類型) thesisen
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dc.relation.reference (參考文獻) HIGHLIGHTS OF REDESIGNED FORM 990zh_TW
dc.relation.reference (參考文獻) charities and non-profits section of IRS.gov.zh_TW
dc.relation.reference (參考文獻) Publication 526 –zh_TW
dc.relation.reference (參考文獻) reports on national charitieszh_TW
dc.relation.reference (參考文獻) Standards for Charity Accountabilityzh_TW
dc.relation.reference (參考文獻) 2005 IRS Form 990zh_TW
dc.relation.reference (參考文獻) http://www.nonprofits.org/npofaq/zh_TW
dc.relation.reference (參考文獻) Specific Instructions for Form 990 Section 501(c)(3) Organizationszh_TW
dc.relation.reference (參考文獻) A brief summary can be found in the NCCS Nonprofit Sector in Brief (2006).zh_TW
dc.relation.reference (參考文獻) The Internet Nonprofit Centerzh_TW
dc.relation.reference (參考文獻) Minnesota Council of Nonprofitszh_TW
dc.relation.reference (參考文獻) BBB Wise Giving Alliancezh_TW
dc.relation.reference (參考文獻) NTEE Summary and Manualzh_TW
dc.relation.reference (參考文獻) NCCS@ui.urban.orgzh_TW
dc.relation.reference (參考文獻) American Institute of Philanthropyzh_TW
dc.relation.reference (參考文獻) The Giving USA Foundationzh_TW
dc.relation.reference (參考文獻) independent sectorzh_TW
dc.relation.reference (參考文獻) Form1023, Application for Recognition of Exemptionzh_TW
dc.relation.reference (參考文獻) Accountability Standards of the Charities Review Councilzh_TW
dc.relation.reference (參考文獻) Accountability Wizard : Why participate in the Wizardzh_TW
dc.relation.reference (參考文獻) Accountability Checklistzh_TW
dc.relation.reference (參考文獻) Alliance for Nonprofit Management.zh_TW
dc.relation.reference (參考文獻) The public disclosure lawzh_TW
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dc.relation.reference (參考文獻) • How Ethical Is Your Nonprofit Organization? (November 2004)zh_TW
dc.relation.reference (參考文獻) • On the Road to a Conflict-of-Interest-Free Sector: December 2005 Question of the Month Results (January 2006)zh_TW
dc.relation.reference (參考文獻) • Paper-Thin Transparency: March Question of the Month Results (April 2007)zh_TW
dc.relation.reference (參考文獻) • Principles from the Panel on the Nonprofit Sector: Yet Another List of "Shoulds"? (January 2008)zh_TW
dc.relation.reference (參考文獻) • The State of Confidence in the Sector, 2006: August Question of the Month Results (September 2006)zh_TW
dc.relation.reference (參考文獻) • What Nonprofit Transparency Means to You: October Question of the Month Results (November 2006)zh_TW
dc.relation.reference (參考文獻) Ten Things That Every Director Should Know For 2004zh_TW
dc.relation.reference (參考文獻) Adopt a Statement of Values and Code of Ethicszh_TW
dc.relation.reference (參考文獻) http://www.guidestar.org/news/features/2007_survey.pdfzh_TW
dc.relation.reference (參考文獻) The IRS Introduces the Redesigned Form 990zh_TW
dc.relation.reference (參考文獻) Form 990 Redesign for Tax Year 2008 (Filed in 2009) (Forms and Highlightszh_TW
dc.relation.reference (參考文獻) Charities & Non-Profits Topics Life Cycle Search for Charities Published Guidancezh_TW
dc.relation.reference (參考文獻) EO Newsletter EO Tax Law Training Abusive Transactionszh_TW
dc.relation.reference (參考文獻) Calendar of Events Exempt Organizations FAQs More Topics . .zh_TW