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| Title: | 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 |
| Authors: | 陳亮光
Chen, Liang Kuang |
| Contributors: | 許崇源
Hsu,Chung Yuan
陳亮光
Chen, Liang Kuang |
| Keywords: | 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 |
| Date: | 2008 |
| Issue Date: | 2009-09-19 13:51:52 (UTC+8) |
| Abstract: | 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. |
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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
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American Institute of Philanthropy
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Form1023, Application for Recognition of Exemption
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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 . . |
| Description: | 碩士
國立政治大學
行政管理碩士學程
93932014
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093932014 |
| Data Type: | thesis |
| Appears in Collections: | [行政管理碩士學程(MEPA)] 學位論文
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