國內非營利組織的蓬勃發展已形成與公部門和私部門鼎足而立的第三部門，但是有關非營利組織的法律環境卻極不健全，尤其是為數甚眾的財團法人，一直是國內非營利組織的主要骨幹，其所展現的社會活力與對社會公益的貢獻也有目共睹，但卻因缺乏合理的支持性法規而每每陷於經營的困境。而民法中對財團法人僅有原則性之規定，各政府主管機關所制定的財團法人監督準則與辦法又繁簡不一，標準有別，早已不符當前之潮流與發展，且實務上亦缺乏專業與人力，以致執法寬鬆，裁量標準分歧。此外，在法律位階上，各機關之財團法人監督準則與辦法僅為行政命令，就財團法人的數量與重要性而言，位階似嫌不足，且缺乏法律授權。有鑒於此，本研究參酌各國法制與國內相關法規，並蒐集國內財團法人與學者專家的意見，基於保障公民結社自由和健全公民社會的立場，以強化財團法人的責信度、透明度和公益性為主要目標，擬具了﹁財團法人條例﹂草案，盼能健全財團法人之運作環境，促進財團法人的自治自律，並建構公民社會與政府的夥伴關係。 Taiwan`s non-profit sector can be divided into two: membership associations and endowment-centred foundations. These years Taiwan`s nonprofit organizations has expanded and diversified. The nonprofit organizations in Taiwan are regulated by the Civil Code. In addition to the Civil Code, there are other laws that encourage and regulate the establishment of foundations. The foundations are regulated by some government ministries and agencies responsible for the relevant sectors. All these ministries and agencies have their own supervising, guiding, or monitoring principles or measures for the foundations they regulate. These laws are discrepant and antiquated. If we want to improve the development of foundations and to establish the strong civil society, we must enact a new law that can enhance the accountability and transparency of foundations. We referred to other country`s related laws and collected some experts` and practitioners` opinions, and written out a draft of `the Foundation Law` finally.
