고유목적사업준비금에 대한 소고 ―고유목적사업준비금과 기부금의 관계를 중심으로―

Abstract

The Reserve fund for proper purpose business is a key system of taxation on non-profit corporation as a tool to defer corporate tax on them. Non-profit corporation expends the reserve fund for proper purpose business for its proper purpose business or donation, so the reserve fund for proper purpose business and the donation would be closely related. This paper reviews the relationship between the Reserve fund for proper purpose business and the donation. Also it deals with the problems and improvements of the fund for proper purpose business. If non-profit corporation expends the reserve fund for proper purpose business to the statutory donation, it should be added and deducted when calculating the limit on the deductible expenses of the reserve fund for proper purpose business. The addition of statutory donation is intended to return the statutory donation to the income before it is calculated to the tax amount. The deduction of the statutory donation is intended to exclude the double benefit. It is reasonable to interpret that all additional and deductible statutory donation means the amount of the inclusion in deductible expenses, not the amount of expenditure. On the other hand, I propose three improvement measures based on the problems of the current the Reserve fund for proper purpose business. First, non-profit corporations can be divided into those that are recognized for the public good and those that are not, so that the Reserve fund for proper purpose business should be set up only for those that are recognized for the public good. Second, when non-profit corporations have spent the Reserve fund for proper purpose business to designated donation, it should be excluded from satisfying the expenditure obligation. Third, non-profit corporations that do not receive external audit also grant the option to return adjustment in addition to the closing adjustment when calculating tax amount.