「公益勸募條例」自民國95年5月立法院三讀通過總統公布實施迄今六年，由於許多非營利組織對於條文解讀不同，因此實務上就產生「無所適從」、「有法無可管」的現象，社會各界對於修正勸募條例的聲音，亦時有所聞。100年日本311震災事件後，內政部召開「公益勸募條例部分條文修正草案」會議，主要針對「重大災害或國際救援」勸募修正條文內容，修正的條文草案版本實有許多值得研商探討的部分。本研究依據內政部「公益勸募條例」部份條文修正草案會議通過版本，以及自律聯盟理事會通過版本，將兩個草案版本對照比較，且依勸募活動之時序歸納區分為：「勸募申請及許可」、「勸募期間規範」、「募得款使用規範」、「資訊揭露」等四大面向作為本研究探討主軸，並藉由紅十字會總會「重大災難」勸募之經驗，確認部分條文內容修正之適切性與可行性。 本研究發現公益勸募條例募款主體規範不夠周延；偏重事前程序審查，缺乏事後監督機制；轉捐行為、退款機制未作規範；國內重大災害勸募「救災執行能力」未加以規範；有關資訊揭露之法令缺乏；捐贈機構不同，扣抵稅額不一等問題。「公益勸募條例」部分條文修正草案內容尚欠完備，仍有許多值得檢討及研商修正部分，政府修法應廣納民間團體之意見，確認條文內容更為妥適可行，以確保有效管理勸募行為，達到「妥善運用資源，保障捐款人的權益」之立法旨意。

受到氣候極端變遷的影響，近年來，世界各地接二連三地出現許多重大天然災害，讓我們賴以生存的地球，正面臨著嚴峻環境災難的考驗。面對這個重要課題，除了政府必須肩負的責任外，非政府組織從環境保護、減災預防、災難準備、以致災難發生時的緊急救援，到災後的復建與重建工作等環節上，也扮演愈來愈重要的角色，近代各國政府都把積極參與人道救援的非政府組織視為災難救援和賑濟上的重要伙伴。 人道救援和一般社會服務工作的動員模式與服務取向不同，除了必須在短時間內滿足無法事先確定的大量需求外，人道救援的目的是在有限資源的前提下，公允地維持受災民眾必要的生存環境、條件與尊嚴。是以，人道救援組織從平時救災人員的訓練、養成，救災器材設備與救援物資的整備，到災難發生時可以快速反應的動員能量，甚至災後不管復原或重建階段各項專業領域的參與，都需要掌握相當實力的資源，才能在必要的時候派上用場。 目前國內主要從事海內、外人道救援的民間組織，其從事人道救援的財源幾乎百分之百依賴民間捐款，而因應每次災難事件的不同，其所募得款項的多寡差異非常大，但國內相關影響重大災難募款金額多寡的因素研究卻很少，為使有限、寶貴的社會資源可以更合理、妥切地被運用，研究者以紅十字會在九二一大地震之後十年來十五起賑災專案募款的結果，運用個案研究的深度訪談以及焦點團體的探討，嘗試彙整出影響國人重大災難捐款的因素。 是以，本研究從災難本身、捐款人、勸募者及社會政經情境等面向，歸納出可能影響重大災難募捐款項的二十個因素，藉以分析說明並對照實務上募款金額的多寡。此外，本研究也提供了幾項重大災難募捐的特性，希望可以做為國人或後續研究者參用。 最後，本研究建議國人應該深切體認資源有限，整體社會的資源不管來自何處、流向何處，其總和也是不變的，因此，無論是資源的擁有者、分配者、執行者，以及在這個過程中可能影響資源分配運用的關係人，如政府、媒體等，都應該珍惜這個寶貴的資源，善用它，讓它發揮應有的社會功能。尤其，人道救援是一個關乎生命，非常嚴肅的議題，很多人認為重大災難捐款是一種衝動性捐款，但研究者卻堅信捐款行為只是表象，其真正是人的「愛心」在驅動，因此，必須從理性、審慎的態度來探究愛心背後可能影響捐款人作為的因素，並進而提供國人的愛心一個更好的捐款與資源運用環境。 / As a result of extreme climate changes, the world has witnessed many major natural disasters. Hence, the earth on which we live is confronting severe environmental challenge. To cope with such a severe challenge, other than the governments which must take up the responsibilities, NGOs are playing more important roles which include environmental protection, disaster prevention, disaster preparedness, as well as in the event of occurrence of natural disasters, emergency relief, recovery and reconstruction. Nowaday, the governments treat NGOs as their indispensable partners in the efforts of disaster rescue and relief. Humanitarian relief is different from social working network. The former must within a short period mobilize resources to meet unpredictable yet huge amount of need. The objective of humanitarian relief is to provide the people who were adversely affected by the disasters with resources, however limited, to live with dignity and fairness. Therefore, NGOs doing humanitarian relief must prepare themselves not only in the training of rescue teams, securing adequate equipments so that they can respond promptly to disasters, but also be in command of substantial resource so as to meet the urgent need in emergency relief, recovery and reconstruction. The humanitarian organizations of Taiwan, whom undertake disaster relief in Taiwan and oversea, obtain funding almost 100% from the private sector. Since the amount of fund raised in different disasters can be vastly different, to help rational allocation of limited yet valuable resources in disaster relief, the author has made efforts to collect data from 15 disaster-fund-raising events since the 921 earthquake in 1999, and to analyse the factors that are relevant to the donors’ behavior. The author has also carried out analysis of the factors by in-depth case study and focus group interview. On the basis of such data, case study and interview, the author has identified 20 factors from such perspective as nature of disasters, donors, fund-raising organizers, social-economic- political situation, etc. This paper also enumerates a number of important characteristics of fund-raising in major disasters. To conclude, the author likes to point out that the sum total of resources available to any disaster effort project is a constant. Therefore, all players in any major disaster relief project, including the organizers, the media, the government and others, must carefully use the resources and to achieve maximum utility of the resource for the benefits of those who are in need, to recover and to re-live from the disaster. Such an observation is meaningful because humanitarian relief is a serious subject and donation is not merely an act of impulse, it is also an act of “love”. Therefore, we must carefully explore the relevant factors that contribute to the donors’ behaviors. Only by so doing, we can structure a better environment under which fund-raising motivated by “love” can be truly successful and meaningful use of such resources to the maximum benefit of the people affected by the disasters be assured.