研究期間：10108~10207;Charity Donations Destined for Social Welfare Funds Implementation Regulations was published on May 17th, 2006. It shows that Taiwan government is putting more emphasize on regularizing charity donations. However, the legal structure of fund raising in Taiwan needs to be improved because of it faces populace's question and the dispute. This research studies the relationship between rational choice theory, history and the network between individual and group in the view of neo- institutional theory, and investigating whether it is appropriate to use legal system to strengthen NPO’s legitimacy and accountability. This research takes UK, USA and Japan as benchmarks, studying their histories and operation mechanism to find a way to further improve Taiwan’s charity donations system. The research is divided into two steps. In the first year, we will investigate the development, operation mechanism, legal structure and challenges of Taiwan NPO’s fund raising and investigating UK, USA and Japan’s social welfare systems to promote comprehension of their charity donations raising elements and operation mechanism in order to improve Taiwan’s charity donations system. In the second year, we will take Taiwan’s representative non-profit organization as our target and take government, NPO, donators and service users into policy network by means of in-depth interviewing, focus group discussion, and social network analysis. At the end of research, we will propose a suitable structure framework for Taiwan’s charity donations.
