비영리조직의 투명성을 통한 기부문화 활성화 방안

Abstract

Korean society hasn't built up sufficient social trust yet in transparency of non-profit organizations and use of contributions. When donations that one makes are properly used; a non-profit organization is transparently managed and; the non-profit organization's business can be adequately notified to the contributor, a sound donation culture can be activated in our society. As a donation culture activation plan through non-profit organization's transparency, this study presents improvement plans for: public interest verifying system, managing system and information disclosure system of non-profit organizations respectively. First, regarding the improvement plan for public interest verifying system, as the current tax privilege granted to all of non-profit organizations incurs an issue of undermining validity of tax support, it needs to be revised that public interest should be verified in advance and then tax deduction should be given only to non-profit organizations that satisfy the verification requirements, for example, corporate tax exemption for profits from business with a proper purpose only with approved corporations for public interests, non-inclusion of inheritance and gift tax value, deduction of income or corporate tax from contributors, etc. In addition, a comprehensive management agency which takes full charge of supervision and follow-up management on non-profit organizations whose public interest is fully verified is also necessary to improve transparency through thorough verification of public interest and strict supervision and management on non-profit organizations (approved corporations for public interests) whose public interest is approved and to provide one stop service for supporting the non-profit organizations with approved public interest. For such a management agency, National Tax Service adopted in US and independent committee implemented in England and Japan can be considered as options. Second, as the improvement plan for non-profit organization's managing system, another comprehensive management agency which is exclusively responsible for managing non-profit organizations that receive tax benefits is also needed to enhance transparency with tight management and supervision on corporations for public interests including non-profit organizations and to provide one stop service as well for supporting the non-profit organizations. Taxation authority also needs to impose tax by drastically increasing additional tax rate than it is currently imposed when detailed donations statement is untruthfully issued or when one benefits from false contribution deduction. For radical reform for non-profit organizations, there should be a rating agency targeting non-profit organizations. Rather than the state's direct rating for non-profit organizations, it would be more effective to have civic groups participate in the rating procedure. Third, for the improvement plan on non-profit organization's information disclosure system, it is needed to expand the range of non-profit organizations which are subject to public announcement and to external auditing and the documents subject to information disclosure and to enforce sanctions upon non-profit organizations that do not submit external auditing materials or that are of denial of opinion, disqualified opinion or except for opinion from the external auditing.