비영리법인 이사회의 운영 실태와 개선방안

This article is based on interviews with non-profit directors and officers with regard to the realities of board of directors of non-profit organizations. Government authorities including National Tax Service strengthened regulations on non-profits due to the series of scandals in non-profit organizations in Korea. This article argues that one of the most critical elements in rebuilding trust in non-profit sector is directly related to improvement of internal governance system in non-profit organizations. Non-profit organizations has its own agency problem and need to find keys to monitor and regulate director’s behavior. According to the interviews with non-profit directors, there are several measures to be taken in order to make progress in governance structure. First of all, non-profit sectors should establish internal rules to clarify incentives and disincentives toward the performance of its directors. Secondly, non-profit organizations need to give explanation on its directors regarding duties and liabilities of its directors. Third, directors need to participate in the BOD meeting based on informed decision. In non-profit organizations, board of directors is the most important decision making body. The interviews give lively impression on how those directors are appointed, how their perception on directors’ role is formed, and how directors and officers perceive each other’s role. Starting with the analysis and suggestions of this article, non-profit sector is expected to make a great progress for recovering trust from civil society.