미국에서의 공익조직에 대한 국가의 감독― 미국법은 한국법의 개선을 위한 적합한 모델인가? ―

The Korean law concerning government supervision over charities calls for revision. The current government supervision over nonprofit corporations is implemented by competent authorities. The system has serious problems, such as inefficiency and lack of expertise, which hinder growth in charities now and in the future. Although the competent authorities supervise incorporated foundations, incorporated associations and charitable nonprofit corporations, it is difficult for them to guarantee expertise because of limited resources, lack of manpower, and short-term rotations. Moreover, the supervision is carried out by a number of different authorities; therefore, it is hard to integrate and manage information efficiently. The level of supervision differs according to different authorities which may cause “forum shopping” at the stage of incorporation. Basic research on various areas would be necessary to implement reform measures on government supervision over charities. Nonetheless, learning from the precedent set by the developed countries would reduce experimental cost and time. This article looks for implications for the Korean law by examining the government supervision system and experience regarding charities in the United States which has exceptionally developed charity activities.