공익단체의 규제와 공익위원회의 설립

This article examines the current state of charities regulation and proposes some reforms for better regulation. The article, firstly, looks at the contents of tax-exemptions granted to charitable organizations and suggests that government intervention in charitable affairs should be justified upon the basis of such tax-exempted status. Secondly, some problems arising from the current charity regulation are investigated in detail : why charters for charities are granted too rarely and thus most charitable activities are undertaken by unchartered institutions, what kind of registeration scheme is desirable for encouraging the public to donate more; whether the list of charitable purposes required for qualifying as chartered-charity status is too short. Finally, this paper searches an ideal form of government enforcement of the charitable sector, and argues that establishing a charity commission with the involvement of charitable sector is preferable to granting regulatory powers to present governmental institutions, including tax authority or attorney-general.