| Summary: | 碩士 === 南臺科技大學 === 財經法律研究所 === 107 === Abstract
The evolution history of the incorporated foundation of Taiwan began after the World War II, when the national government received the assets of the Japanese government and conserved the private assets from the received Japanese assets in the form of incorporated foundation organizations. As the third sector of the international community (nonprofit organization) flourished and actively participated in civil affairs, the incorporated foundation organizations in Taiwan have shown the face of colorful and diversified progress and development, also because of Taiwan’s economic boom and the increase in national incomes.
With the rapid growth of the number of incorporated foundations for politics, culture, academics, medicine, sanitation, environment, communications media, community service and other purposes of public welfare, many abuses have been hard to avoid, and the civil law and seven other regulations really cannot manage and solve all the problems. Therefore, it is critical to formulate the incorporated foundation law, to establish the comprehensive legal environment for incorporated foundation and to improve the supervisory mechanism, so as to indeed achieve the goal of assisting the incorporated foundations aided by governments in transformation and delivering more benefits to the people.
In more than 10 years, across three presidents and after 5 times of “government proposals” and 17 times of “committee proposals”, the incorporated foundation law was finally passed and completed the legislative procedures after its third reading in the Legislative Yuan on June 27, 2018. Its basic principle is that the “incorporated foundations aided by governments” adopt high density management and the “incorporated foundations aided by privates” adopt low density management. It is hoped that the incorporated foundation law can be functional in financial transparency of incorporated foundations and common supervision by the whole people to realize the purpose of public welfare.
Keywords：Incorporated foundation, Incorporated foundation law, Incorporated foundations aided by governments, Incorporated foundations aided by privates, Nonprofit organization
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