國際非政府組織憑藉著組織的專業與知識、資訊的提供、組織架構的彈性以及多元的網絡，在國際社會中佔有重要的角色。但同時也面臨一些挑戰，例如缺乏合法性、代表性與責信。其中責信問題涵蓋最廣，也最為重要。 責信是國際非政府組織向利害關係者解釋其行為，利害關係者包含政府、捐款者、受益者、組織會員、組織員工、企業以及其他組織，當然更應涵括一般群眾，因為國際非政府組織具有草根性的性質。 國際非政府組織都必須解釋行為，且把解釋的行為的措施發展為一套機制，融入組織的架構之中，以利組織長期貫徹責信；利於利害關係者追蹤與檢視責信。這些措施集結成五種責信機制：資訊公開 、成效評估、擴大參與、自我規範以及社會審核。

公益信託係以慈善、文化、藝術、宗教、祭祀或其他以公共利益為目的之信託，其形式所有與實質所有分離之架構及無基金門檻之限制，較能達到責信功能與便利設立之優點，故應可發展成非營利組織之重要型態；惟我國公益信託制度直到2005年年終，信託法立法已近十年，2001年修正通過的各信託稅法，明訂在符合一定條件下，捐贈者享有稅賦減免，且國內外文獻對公益信託制度亦多有介紹，何以國外可以發展蓬勃之制度，在我國卻遲遲無法推展？因此本文主要研究公益信託無法推展之原因，與如何推展公益信託制度。 本文除介紹公益信託法制，另舉財團法人與公益信託作一比較，此外，以個案研究實例，說明公益信託實務之運作，並探討公益信託整體環境之發展。 公益信託型態之非營利組職，何以至今尚未普遍設立，本文以為原因如下： 一、捐助者與社會大眾，仍習慣於社團與財團等型態之非營利組織，對於公益信託之設立、運作與功能較不明瞭。 二、因稅法規定，為享受租稅減免，則受託人必須是信託業法所稱之信託業，為其必要條件之一，因此委託人將有下列幾項考慮： 1、受託人(信託業)執行信託事務時，是否會與委託人設立公益信託之理想不 一致? 2、受託人(信託業)是否有足夠的事務經營能力? 3、不可諱言，亦有部份人擔心受託人係信託業，以致其監督機制較嚴，而影響其設立意願。 三、 我國信託業就公益信託之業務，尚於發展階段，而不具經濟規模，因報酬、人才及法律責任之考量，亦降低其承接意願。 四、我國傳統社會價值觀念的影響，即使捐贈財產成立非營利組織，仍希望有控制權，因此對於公益信託由受託人，管理或處分財產，較不能接受。 五、成立公益信託必須符合各目的事業主管機關頒布之監督準則及許可，增加設立公益信託之困難。 本文最後認為，公益信託設立無最低基金門檻、支出不受達收入百分之七十以上之規定、基金及收入無運用與存放金融機構等限制，以上簡便與彈性之優點，若能妥善運用，對整體非營利事業之發展應有助益，當然其並非取代其他非營利組織，而係提供從事非營利事業者，另一型態之選擇。 / Public trust has the following purposes: charity, culture, art, religion, sacrifice offerings, and other public interests. It is relatively more capable of achieving accountability and convenient establishment because its structure separates real possessions from nominal possessions and it doesn’t have restrictions on funds. Therefore, it is a potential fundamental form for non-profit organizations. To the end of 2005, domestic trust laws have been established for nearly ten years. Amendment of trust tax laws in 2001 has specified that under certain conditions donators are eligible to tax reductions. There have also been many introductions to the public trust system in domestic and foreign documents. How is it then that a flourishing system overseas can’t be implemented domestically? Therefore, this article studies the reasons that public trust has been unable to be implemented and how it should be implemented. This article introduces the public trust legal system and also compares legal foundations with public trust. Furthermore, it uses case study to describe the operation of public trust practices and discusses the development of the overall environment for public trust. This article believes that the reasons for the uncommon establishment of non-profit organizations in the form of public trust are as follows: 1. Donators and the public are more accustomed to non-profit organizations in the form of a corporation and legal foundation and do not understand the operation and functions of public trust. 2. According to tax laws, the trustee must be a trust enterprise defined by the trust enterprise act in order to enjoy tax reductions. Therefore, the client should have the following considerations: 1) When executing trust affairs, will the trustee (trust enterprise) have the same ideal as the client for establishing public trust? 2) Does the trustee (trust enterprise) have sufficient business operation abilities? 3) The willingness for establishing public trust is influenced by worries that the trustee is a trust enterprise with strict monitoring mechanisms. 3. Domestic public trust affairs are still in the development stage and don’t possess economic scale, considerations for return, personnel, and legal responsibilities have also lowered the willingness of clients. 4. Due to the values of our traditional society, donators wish to have control over non-profit organizations established from their donations, which is why they are unable to accept public trust which allows the trustee to manage and handle assets. 5. The establishment of public trust must conform to the monitoring principles of supervising institutions and be approved of, which increases the difficulty of establishment. Finally, public trust has no restrictions on minimum funds, how funds and income are to be utilized, if funds and income are to be deposited in financial institutions, and whether or not expenses should exceed seventy percent of income; this article believes that the development of the overall non-profit business should benefit if the simple and flexible advantages listed above are thoroughly utilized. Of course this article is not saying that public trust should replace other non-profit organizations, it is merely providing another option for those who wish to enter the non-profit business.

管理大師彼得‧杜拉克（Peter Drucker）說：「21世紀是非營利組織的世紀」、「非營利機構堪稱美國第一大雇主」。可見非營利組織蓬勃的發展，在社會、國家扮演著重要的角色。台灣活躍的非營利組織填補了政府及企業的的空隙，滿足了許多社會的需求。雖然台灣非營利組織除了少數例外，組織規模普遍都很小，但是卻展現台灣社會的活力及生命力泉源。 然而，台灣非營利組織之資訊卻較為封閉的，台灣非營利組織相關法令及管理未臻完善，以致社會資源匯集有集中化的趨勢。大的組織由於知名度高較易取得資源，小的非營利組織資源缺乏，雖然做了許多公益事務，因知名度低很難取得社會資源，如此有時反而易造成社會資源的扭曲及浪費。 台灣非營利組織之資訊缺乏公開揭露的法令及實務機制。美國對非營利組織管理最重要手段就是所謂的「公開原則」，聯邦法律規定任何人都有權向非營利組織要求查看它們的免稅申請文件及最近三年的稅務申報書格式Form 990等。非營利組織之資訊公開制度，一方面係透過公眾公開監督之方式，減輕主管機關之監督責任，另一方面可促進非營利組織之良性競爭。 資訊揭露所謂太陽是最好的警察，陽光是最佳防腐劑。在美國非營利組織是以FORM990為非營利組織資訊揭露的核心。所以本文構想是結合美國非營利組織資訊揭露之經驗，以作為台灣非營利組織資訊揭露的參考。 因此本文之文獻探討從非營利組織的定義、治理與責信，再到美國非營利組織之介紹及其資訊揭露與治理及責信，再就台灣非營利組織資訊揭露現況及相關非營利組織法律探討，並以台灣公益團體自律聯盟的成員已經公告在自律聯盟網站之資訊對該資訊揭依自律聯盟的主張作分析研究。 本文另就美國非營利組織稅務申報格式Form 990的探討研究分析，並就台灣非營利組織稅務申報格式作研究探討，以及對台灣非營利組織之稅務申報格式及揭露作訪談問卷並作評論分析；綜合上述研究提出本文的研究結論。 並對台灣非營利組織做下列建議： 1、將非營利組織資訊揭露作為其免稅的條件，學習美國稅法規定非營利稅務申報書格式Form 990必須向大眾公開揭露，並立法規定非營利組織要取得免稅資格，需將其年度稅務申報書公開向大眾揭露。 2、將資訊揭露加入各非營利相關法規中，從新修改或訂定非營利組織相關法律規定及管理措施，使其更彈性更符合當前環境劇烈變遷需要。 3、重新檢討台灣非營利組織稅務申報書格式，使台灣非營利組織稅務申報書可成為非營利組織資訊揭露及組織責信的重要工具。 4、建立非營利組織便捷標準化的網路申報系統、鼓勵非營利組織自律、鼓勵建立非非營利組織線上查核系統。 5、對接受政府補助、款項超過一定金額(例如五百萬或一千萬元)之非營利組織需接受會計師遵行審計。參照美國管理及預算署(OMB)Circular A133該審計屬於遵行審計，有利於政府對補助款做出有效率的補助及分配。 / Management theorist Peter Drucker once said, “The 21st century is the century for non-profit organizations, of which the United States leads worldwide.” It is thus clear that in the rising development of non-profit organizations, the national community plays an important role. Taiwan’s lively non-profit organizations fill the gap left by the government and business enterprises, meeting the numerous needs of the community. Except for a very small number, most Taiwan non-profit organizations are quite small, but they give evidence to the vitality of Taiwan’s community. However, information on Taiwan’s non-profit organizations remains to be completely private. Laws pertaining to the management of Taiwan non-profit organizations still possess several flaws. Large organizations, owing to their fame, acquire resources with more ease compared to small organizations, even though this is still difficult for them. If, however, these resources could be easily acquired, then it would be likely that the organization would change its tune and squander. Laws and control mechanisms to keep information of Taiwan’s non-profit organizations open to the public are severely lacking. The United States, however, implements the principle of free information to all as the most important aspect of managing non-profit organizations. United States law decrees that everyone has the right to request from non-profit organizations their tax exemption documents and their last three years of tax return applications; the tax return form used by tax-exempt organizations is called Form 990. Keeping the information of non-profit organizations public is one way that passes the responsibility of supervision from the government to the public. Exposure is the best form of policing, just as sunlight makes the best preservative. Exposure prevents decay, as well as increases the competitiveness of non-profit organizations. American non-profit organizations use a Form 990 to make their information public. The text takes this example and suggests it to be a well working method to put Taiwan non-profit organizations in check. Therefore the text and its sources probe into the definition, management and accountability of non-profit organizations, as well as taking the method used by the United States to keep such in check. Related Taiwan laws to this are also probed into, and research is carried out and viewpoints are given regarding the self-regulation of Taiwan’s public welfare groups and alliances. The text also carries out research regarding Form 990 that United States non-profit organizations must use for reporting, as well as probes into the reporting method used by Taiwan non-profit organizations. The latter’s reporting and exposure, all coming from interviews and documents, will also be analyzed. The integration of the above research will bring the text to a conclusion. Suggestions for Taiwan non-profit organizations are listed as follows: 1、Make public the actions and reasons for tax-exemption for all non-profit organizations, using United States tax law for non-profit organizations as a basis, namely the use of Form 990 to allow the masses the right to know everything, including the qualifications and laws that would grant such exemption. There is a need to require reporting to make such information public. 2、Update all related laws regarding non-profit organizations as well as measures for management. There is a need for these laws to gain elasticity and fit in with the times we live in. 3、Reanalyze the reporting methods used by Taiwan tax-exempt organizations to apply for tax returns and conclude whether such can truly expose their information, accountability and important work to the public. 4、Standardize the system of reporting by non-profit organizations and urge self-regulation and a system of checks. 5、Concerning the acceptance of government subsidies or the coming into a sum of money that exceeds the established limit (such as $500,000 or $1,000,000), there is a need for auditing by a certified accountant. Referring to Circular A133 from the United States Office of Management and Budget (OMB), there should be an established method that this auditing must abide by, beneficial to the government in allotting its funds in an efficient manner.

非營利組織對社會來說，象徵著社會善的一面，因此不是被蒙上善良、公益的面紗，就是被視為擁有較高的自我道德要求。非營利組織是社會正義、道德的維護者與實踐者，所以非營利組織被認為是不會做壞事的。在台灣非營利組織中，社會福利基金會在數量上是各類別基金會第二位，多數具有具體輸送的服務，以及多數資源來自組織外部的捐助與社會資源，因此本研究以台灣社會福利基金為為主要研究對象。事實上，台灣從過去1987年「彭昭揚社會福利基金會」事件 、1988年的「溫暖雜誌事件」 、到1999年的921大地震事件，都曾陸續發生以社會慈善之名誘發大眾善心，卻危害社會公益的弊案，在在都影響著公民社會中的信任資本。 企業界在2001年11月底，安隆（Enron）破產的消息震驚了一項深受美國投資人信任的華爾街。世界通訊（WorldCom）、泰科（Tyco）等投資者及分析師眼中的頂級企業陸續發生危機。虛構交易、浮報營收、竄改收支等，接二連三的企業醜聞讓投資人的信心盡失。在收拾殘局的同時，各國有識之士咸認為，重塑及強化「公司治理」是為斧底抽薪的根本療劑，經濟合作與發展組織（OECD）因此簽署了「治理原則」以為各國公司治理的標準與指南。本研究試圖以同樣的實務工作者的觀點將企業「公司治理」之原則，以跨界類比方式，探索以初步探討台灣「非營利組織之治理原則」。 本文結合理論與實務的面向分析，在分析過程中，結合質化與量化資料。探討台灣社會福利基金會的治理現況以及對治理原則的態度，研究方法並以質化為主，佐以量化方式，質化部份以立意抽樣七個社會福利基金會為對象，每個基金會深度訪談董事（長）及執行長，並對台灣基金新台幣一千萬元以上之426家社會福利基金會，以問卷調查方式收集資料。再將訪談資料作整理、歸類與分析，問卷資料則經過除錯、登錄，再以SPSS做統計。之後將訪談資料與問卷資料作對照、整理、歸類與分析解釋。 本文的研究價值為：本研究係以企業公司治理原則跨界類比至社會福利基金會之研究，在研究價值上是以跨界運用，並且是運用企業公司治理原則較周延的考量，突破過去台灣對基金會治理研究的以董事會或董事會與執行長的研究範疇，第三是研究者本身係跨社會工作與管理兩界，因此本研究雖為探索性研究，但是價值上已跨出原來社會福利與企業管理結合的研究。 本文在研究的貢獻上，計有對政策的、理論的以及實務上的貢獻：對政府的政策而言，台灣在推動基金會治理之時，由於是由近33各業務主管單位分別管理不同目的事業的財團法人，因此政府需要透過治理原則建構一個良好基金會發展的法規環境。對基金會治理的理論則可以跨界運用企業的公司治理之理論和責信的理論，唯企業公司治理，以吸收社會大眾資金的上市上櫃公司為重要對象，其責信的對象的利害關係人是具體的股東、員工、顧客、供應商等，但是基金會的治理則不限規模大小都需要治理，責信的對象也擴及不特定的社會大眾；因此透過治理原則共識利害關係人所重視的責信，卻是相似的。在實務上的貢獻是發現目前談基金會治理，在概念上已有認知，但是在落實建構機制與執行，則尚有一段差距，加上基金會的多元性，因此建議目前在實務上應開始先探討治理原則，同時倡導和教育，再邁向治理機制的建構。 / Nonprofit organization symbolizes bright side of the human society. Nonprofit organization always be covered with kindhearted yashmak and regarded as high moral standards. Nonprofit organization is the preserver of social justice and morals, bust also the practicer. Nonprofit organization won’t be regarded as law-breaker. The welfare and charity foundations are the second large of Taiwan’s all foundations. Most of them have direct service programs and lots of resources from outside. My research will focus on the welfare and charity foundations in Taiwan. In facts, there were some social events in Taiwan that encouraged people kindness and endangered public welfare at the same time, such as “Pong Chou-Yang social welfare foundation event in 1987”, “nice and warm magazine event in 1988” and “921 earth quake in 1999”. They were endangered the trust capital of Civil Society in Taiwan. Profit sector on November in 2001, the news about Enron went into bankruptcy shocked the well street which always be trust by American investors. There are some reliable and top firms which faced crisis one after another, such as World com and Tyco. A lot of enterprise scandals were reported continuously, such as fictitious business transactions, faking up profit and income, falsify income and expense report. The investor lost their confidence finally. During the recovery period, most of advisers and consultants think the best way to resolve these problems is rebuilt and reinforce the “Company Governance”, and OECD has signed the “OECD Principle of Corporate Governance” for the standard and guideline of the member state’s company. This research try to use the same perspective of workers in practice, the “Company Governance” concept and method, and try apply in the nonprofit sector by analogy. The research will try to explore and built the “Governance Principle of nonprofit organizations in Taiwan”. This research combined theory and practice for analysis. It is include qualitative and quantitative data in the analyzing process for discussing Taiwan’s social welfare foundations’ reality and attitude of the governance. Except for content analysis, this research used the qualitative method for the most part and quantitative method is in secondary. This research also used “Purposeful sampling” method to choose seven social welfare foundations in Taiwan. The researcher interview with the board chairman and executive director for each foundation and send the questionnaire to the 426 foundations which fund were over ten million dollars. Next step is generalizing and analyzing the interview data, then use SPSS software for statistic analysis. Final step is comparing, generalizing, analyzing and explaining. The value of this research is: Try to revise the governance model of the profit sector and apply to the social welfare foundations. It’s the first time to apply the governance model crossing two sectors and use the conscientious model. It was broken through the focus on the governance of the board committee and executive director. Because of the researcher was crossing social work and business management, this research is not only a simple exploring research. It also have more plus values. There are policy, theory and practical contributions of this research. Because there are 33 Departments in Charge to manage different foundations for different purpose, government need to construct the environment for the development of foundations through the principle of governance. The only suggestion about the law is “in principle”, “in directly” and “in good time”. Beside this suggestion, the category of the management should be classified for different level by size and mission. For the theory purpose, this research can apply governance and accountability theory for crossing two sectors. The company governance is mainly suit for entering the market company. The main accountability target is for stakeholders, staff and customers. There is no size limitation for the governance of foundation. The accountability target is all public. The practical contribution is discovering the present situation that already had the governance concept, but not to carry out the constructive mechanism, the executing stage. We should encourage Taiwan’s nonprofit organization to explore the principle of governance in practice. At the same time, they should propose and educate the construction the mechanism of governance.