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|Other Titles: ||The Legislation and Practice of ＂Post-disaster Charity Fundraising Act＂ in Taiwan: The Empirical Legal Study from Nationwide Fundraising Activities after Typhoon Morakot|
Chen, Jwu-Shang;Fu, Tsung-His;Lin, Wan-I;Shieh, Jyh-Cherng
Empirical Legal Studies;Charity Fundraising Act;Typhoon Morakot;Application and Permit System;Corporate Bodies;Corporation with a Social Welfare Character;Rescue Ability;Necessary Expenditure;Information Disclosure;Accounting Guidelines
|Issue Date: ||2016-06-17 16:08:26 (UTC+8)|
Typhoon Morakot, which occurred in August 2009 in Taiwan, was the first large-scale disaster after the enforcement of the “Charity Fundraising Act.” Enthusiastic donations from members of Taiwan society were just like those made in the wake of the 921 Earthquake in 1999. Have the concerns and expectations of fundraising been resolved and achieved because of the enactment of the “Charity Fundraising Act”? This paper attempts to reveal the policy choice trajectory and to present the practical applications of the “Charity Fundraising Act” by compiling relevant legislative procedure records and nationwide fundraising activity documents after Typhoon Morakot. Some important discoveries include: (1) There were 31 nationwide non-governmental fundraising groups after Typhoon Morakot, substantially less than the 225 nongovernmental fundraising groups after the 921 Earthquake due to the new regulation about the qualification of fund raising groups. (2) Fundraising activities are now restricted to the “prior application and permit system,” but rescue and reconstruction experience are not required to apply for post-disaster fundraising. It is of urgency for the government to reinforce the ability to adjust to stricken situations and to cultivate the capacity of reconstruction. (3) In Taiwan, post-disaster fundraising is much apparently the continuance of the central tendency of the bigger the stronger after the 921 Earthquake. What should never be underestimated is the crowding-out effect between post-disaster fundraising and ordinary fundraising, and among the fundraising groups. Respecting the continuity of this tendency, we suggest that large fundraising groups should regulate the complete planning of relief, relocation, and reconstruction. The activity of fundraising demands actively that all relevant information should be accessible and completely known to the public. It is also possible to consider adopting a hierarchy management whose accountability would be in the light of fundraising contribution. (4) Although the maximum of necessary expenditure for fundraising is now statutorily regulated, it still remains to intensify the behavior of donation, to implement the disclosure of information, and to institute (!) the accounting guidelines of non-profit organizations.
|Relation: ||法學評論, 129,301-380頁|
Chengchi law review
|Data Type: ||article|
|Appears in Collections:||[法學評論 TSSCI] 期刊論文|
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