本文係針對非營利組織之定義內容，與現行相關法令進行研討。全文以正式的組織、民間私人之性質、志願之屬性、自我治理之原則、利潤不能分配及公共利益使命等六點為分析架構，並從此六特性中提出若干研究問題。研究之分析結果呈現，台灣相關法令與這些特質並不完全相符，因此建議：1.符合以上六特質者為狹義之非營利組織；而未完全符合六特質之組織，舉凡非法人團體與公共利益屬性不強者，則統稱為廣義之非營利組織。2.政府設立之財團法人，應排除於非營利組織之外，而納入政府部門，以免成為政府附設機構，遊走於公立與私立之間，造成角色模糊與職責不清。3.組織將盈餘分配予相關人士者，應視為營利組織，免除有關稅賦優惠，以杜絕不法非營利組織叢生。 This article aims at defining nonprofit organization and analysis with current relating regulations. The whole content is set up by 6 characteristics of organized, private, voluntary, self-governing, non-profit-distributing and public benefit, which offers several analytic points for further discussion. The analysis results reflect that Taiwanese regulations do not conform to these characteristics, thus, we suggest: 1.The organization that conforms to above 6 characteristics are called narrow nonprofit organization; the organization that don’t conform to all above 6 characteristics, such as non-authorized group or not attributing to public interest group are called general nonprofit organization.2.The legal foundation set up by government should be excluded nonprofit organization, but organized to government department to avoid being government’s attachment that associates between public and private owned and causing fuzzy roles and unclear responsibility.3.The organization assigns the earning profit to relating people should be taken as profit organization that should be remitted the taxes and levies preferential benefit to prevent the illegal nonprofit organization grow thickly.
