문화재단의 법적 고찰- 지역문화재단을 중심으로 -

Abstract

Today the weight of the third sector is growing in our society. One of the key organizations in the third sector is the foundation. Among the 'non-profit' projects, the foundation, which is specifically aimed at the 'culture' project, is called the cultural foundation. This paper examines the legal characteristics of cultural foundations. Among the cultural foundations, the focus was mainly on the regional cultural foundations established by local governments. Based on a basic understanding of the foundation (II.), This paper examines the legal basis of the foundation (III.), and the legal framework of the establishment and operation of the foundation (IV). Finally, some findings on the problems and improvement directions of the cultural foundation were summarized (V). In this study, I suggested the following opinions for the development of the cultural foundation. First, it is important to provide independent and stable financial resources from local government as much as possible in order for local cultural foundations to carry out consistent and continuous projects. Second, It is advisable to determine the establishment of each municipality after fully examining the effectiveness of the project and securing the budget before establishing the Cultural Foundation. Third, it is necessary to induce private participation in order to promote the establishment of the Cultural Foundation. The Public Interest Corporation Act should be amended to include cultural and art projects in the category of public interest projects, so that private capital can be introduced into the Cultural Foundation by granting tax benefits to the Cultural Foundation. Fourth, it is necessary to clarify the relationship between the local cultural foundation and other organizations. In other words, it is necessary to clarify what role in terms of the regional cultural foundation regional cultural arts committee, regional local cultural foundation and basic local cultural foundation should play.