| Summary: | 碩士 === 中原大學 === 會計研究所 === 95 === Information disclosure on fund raising of non-profit organizations has long been a debatable issue, with lack of in-depth research domestically. Using literature method in research comparison methodology and referring to the experience of non-profit organizations in America and China, the paper gives a preliminary study on information disclosure of non-profit organization in Taiwan.
In reference to public statements of domestic listing companies, this paper recommends domestic non-profit organizations to build Non-Profit Organization Plan, basing on Charity Fund Raise Article. It will allow non-profit organizations to have an adequate and open fund raising platform and to ensure the purpose is served properly. This paper recommends the followings:
To prevent the violation and abuse of funding principles of non-profit organizations, the governing body should set up guidelines on information disclosure of fund raise, donators’ rights protection, and violation penalties.
When low in funding, profit organizations raise funds through channels, such as arrange cash injection, corporate bond, and private funding. Non-profit organizations may also raise funds via public and private funding, and issuance of charity bond. Offering tax-free brackets will encourage the expansion of non-profit organizations and upgrade the social benefit system.
To offer reference to donation-makers, this paper suggests the creation of one supervising agency to conduct credit check and release evaluation results on non-profit organizations.
Non-profit organizations should disclose its financial and non-financial data, fund raising plans and purposes regularly and during different intervals on the designated websites and, by increasing information transparency, hope to ensure continuous operation by increasing information transparency.
Keywords: Non-Profit Organization, Fund Raising, Information Disclosure
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