| Summary: | 碩士 === 南華大學 === 非營利事業管理研究所 === 90 === A Study on Using Non-Profit Organizations to Engage in Illegal Activities
Abstract
Non-profit organizations present themselves in many forms , in Taiwan’s society . Most non-profit organizations are founded for public welfare and charity purposes , but some of them have taken the advantage of non-profit organizations to engage in criminal economic activities under the guise of charity . To engage in money laundering , tax evading , swindling and illegal money collecting would seriously undermine the foundation of reputation and credibility that non-profit organizations has laid .Recently some organized criminal groups have been involved in the financial manipulation of non-profit organizations by means of controlling the board of directors and supervisors . They might even resort to violence . The situation that criminal groups’ invasion into the non-profit organizations is getting more and more serious . We can no longer neglect it .
So this chapter is focused on the analysis of following topics : (1) The existing non-profit organization criminal mode (2) What type of non-profit organizations are more vulnerable to crime activities (3) Whether non-profit organizations crime is group activity or individual behavior (4) What are the measures (5) How to prevent. (6) The penalty .
For analyzing the illegal activities performed by using non-profit organizations , this article will take the criminal cases that have occurred in Taiwan to discover the modes respectively to money laundering , tax evadsion , fraud and organizational criminal interference . By using case study to collect and analyze individual cases , we can find the problems and try to solve them .
The findings of the study , will not only analyze the illegal practices , also will provide recommendations to responsible units to enact appropriate laws to prevent people from engaging in illegal activities in the guise of non-profit organizations . On the other hand , the findings will offer the public a better understanding about non-profit organizations , so as to choose and support righteous organizations and help maintain a benevolent image for them .
Keywords: Non-Profit Organization , Economic Crime , White-Collar Crime , Dark Figure of Crime , Money Laundering , Organized Crime
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