Abstract
In this study, the problem that professional art corporations and non-profit art organizations coexist under the same system was examined. As a result, it was suggested that legal supplementation is necessary by finding problems caused by overlapping laws. As a result of this study, it was found that in order to revitalize donations and donations from art organizations, the basis of individual laws or ordinances of local governments should be clarified and their essential functions and practical roles should be distinguished. When it is faithful to the essence of the purpose at the time of enactment of the bill, it will increase policy efficiency as well as roles and functions for art organizations. The subjects of this study were limited to professional art corporations (local cultural foundations) and professional art (dance) organizations that play a key role in non-profit organizations, and suggested that legal supplementation is necessary by examining the essential causal relationship of the status of local cultural foundations designated as corporations.
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