기부금품법상 기부금품에 관한 연구

The Donation Act amended in 2024 expanded the scope of donations from the previous definition of “money or goods” to “money, goods, and other items with similar monetary value as prescribed by Presidential Decree”. This revision aims to dispel the common misconception that only money or goods can be donated and to promote donation activities. However, the amended Donation Act's definition of donations presents the following issues. First, confusion arises from the continued use of the term “goods” while adding “other items with similar monetary value”. Second, while the Enforcement Decree of the Act includes stocks, electronic payment methods, and gift certificates in the category of donations, it fails to define items with monetary value, leading to the issue of not specifying the delegated content from the higher law. Third, a controversial category concerning donations under the Act is the regular or irregular contributions from regular donors. The Supreme Court has ruled that regular donations from members do not fall under the scope of donations regulated by the Donation Act. While this interpretation aligns with the legal framework, it is inappropriate to exclude regular donations from the definition of donations under the Act, considering that regular donors are not making payments to become members of a corporation or similar entities. To address these issues and promote a culture of donation, it is necessary to categorize donations into "donated assets" and "donations," while differentiating the scope of regulations concerning donation culture promotion and the collection and use of donations. Additionally, regular donations from members should be recognized as donations under the Donation Act. However, to achieve this, it is also essential to increase the threshold amount for donation registration, exempt regular donations from the fundraising period restrictions, and raise the allowable proportion of fundraising expenses.