本研究探討財團法人基金會捐贈收入影響行政運作之重要性。實證結果顯示，文建會主管文化藝術財團法人基金會的捐贈收入對行政支出及結餘款具有顯著正向影響；內政部主管社會慈善財團法人基金會的捐贈收入對業務支出、活動支出及結餘款具有顯著正向影響；故推論財團法人基金會的捐贈收入會影響行政運作。捐贈收入是財團法人的主要收入來源，組織如能有效的運作，將捐贈收入有效的分配使用，將使組織產生最大的效益。 This article investigates how contributions from different individuals or groups affect administrative operations in nonprofit foundations. The empirical results show that contributions have significant positive impact on administrative expenditure and yearly balance change in culture and arts foundations. Additionally, contributions have significant positive impact on operating expenditure, activity expenditure and the yearly balance change in social welfare and charity foundations. Both results demonstrate that contributions have a practical impact on administrative operation. Contribution is the main source of income of the foundation, organizations effectively perform and allocate contribution will enable the organization to produce the greatest benefits.
