政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/157517
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157517


    Title: 再探影響我國非營利組織捐贈收入之因素
    A Study on the Determinants of Donation Revenues in Non-Profit Organizations in Taiwan
    Authors: 羅光達
    Contributors: 財政系
    Keywords: 非營利組織;捐贈行為;臺灣
    Non-profit organizations (NPOs);Charitable contributions;Taiwan
    Date: 2022-11
    Issue Date: 2025-06-24 13:31:40 (UTC+8)
    Abstract: 我國的非營利組織在過去的十多年快速地蓬勃發展，且其類型十分繁多，雖然規模大小不一，但都對於我國社會各面向產生重大的貢獻，而使得非營利組織成為公私部門之間不可或缺的橋樑，因此非營利組織的各項議題，已受到高度重視。非營利組織的收入主要來自於捐贈收入、業務收入、補助收入與其他收入等，雖然業務收入占非營利組織收入的比重有增加的趨勢，然而大部分的組織仍以捐贈及補助收入為其主要的收入來源。國內以往關於研究影響非營利組織捐贈收入因素的研究，主要有二個面向：一為從個人或家戶捐贈行為方面進行的討論，二則偏重在探究非營利組織於特定期間或特定活動內勸募活動總收入的成因為何。換言之，先前研究多著重在個人或家戶的捐贈行為，或是個別組織募款策略的討論，且未針對不同樣本進行比較分析；此外，由於之前研究在資料取得上的限制，多數研究多以自行蒐集的問卷資料或是橫斷面資料加以分析。相反地，本研究則將利用財政部財政資訊中心所提供的各項原始課稅電子檔案資料，以長期追蹤資料（panel data）的方式進行研究，重新檢驗影響我國非營利組織捐贈收入的因素為何。本研究將是國內外第一個藉由行政資料（administrative data）來研究此一議題的文章，而這也是本研究的開創性與重要性所在。
    Non-profit organizations (NPOs) have developed rapidly in the past ten years in Taiwan and their types are very diverse. Although the scales are different, they have made significant contributions to all aspects of our society. Because the purposes and goals of NPOs and for-profit businesses are different, their financial managements are not the same as well. The revenues of NPOs mainly come from donation, operating income, subsidies and other income, but most organizations still use donations and subsidies as the main sources. Previous studies discussing the factors that affect donations of NPOs have two main aspects: one is on why individuals will make donations to NPOs, and the other is on how NPOs’ will attract individuals to make giving; in addition, past researches mostly used self-collected questionnaire data or cross-section data for analysis. In this study, we will use the original taxation archives provided by the government to build up a panel data to re-examine the factors affecting the donations of NPOs in Taiwan. This research will be the first research to study this subject through administrative data, and this is also the groundbreaking and importance of this research.
    Relation: 科技部, MOST109-2410-H004-123, 109.08-110.07
    Data Type: report
    Appears in Collections:[Department of Public Finance] NSC Projects

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