비영리법인과 상속세 및 증여세법

The Nonprofit Organizations carry out business of characteristic object and generate the business profit. This profit does exclude from tax base of corporate tax, and contribution property for the nonprofit organizations does exempt from inheritance tax and gift tax. This tax benefits are different from profit organizations. But the nonprofit organizations brings about problems of tax evasion to abuse tax benefits of the inheritance tax and gift tax Act. The present act provides restrictions to prevent this problems. This restrictions have an effect on cause to wither public activity of nonprofit organizations. Therefore we establish improvement plan that public organization instead of the government is able to active role. First, because positive system of public organization under the present act does control, it is necessary to establish substantial judgement standard to revitalize public organization acts. Next, it is to neutralize the limit that public organizations hold corporation's shares in the present act. At this point is it important to restrict voting right of corporation.