| Summary: | 碩士 === 逢甲大學 === 財稅所 === 93 === In this paper, we study the effects of tax treatment of income from nonprofit organizations’commercial activities on organizational development for an example of foundations in Taiwain. The subjects included the scholars, the staffs of the tax authorities, and foundations. Descriptive statistics, analysis of variance, and Post-hoc test are applied to analyze the responses of the subjects. The following results are obtained:
1、 Because most foundations’s revenue is less than their expenditure, they hope to earn money by commercial activities (54.3%). In fact, it isn’t common that they earn money by commercial activities.
2、 The subjects agree that nonprofit organizations are encouraged to pursue commercial ventures because the income from such activities is tax-exempt and conditional tax-exempt. However, they disgree that nonprofit organizations are encouraged to pursue commercial ventures because of taxation.
3、 Besides taxation, the other taxes can facilitate organizational development.
4、 The subjects'' agreement to the degree of tax-avoidance for nonprofit organizations is significantly influenced by taxation or tax-exempt from commercial activities.
5、 The subjects agree that taxation of income from commercial activities corresponds to tax equity.
6、 The subjects'' agreement to the effects of selling price isn’t significantly influenced by conditional tax-exempt from commercial activities.
7、 Accounting to the preceding results, we find that conditional tax-exempt (the use of income) is worth performing.
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