Operations Of Nonprofit Organizations Research Articles

비영리조직에 대한 신뢰가 이타적 행동에 미치는 영향: 기부지속기간 매개효과를 중심으로

Trust in non-profit organizations has an important influence on the survival and operation of non-profit organizations and is closely related to donations. In addition, altruistic behavior, contributing to society, is a positive factor in promoting social health. Therefore, this study aims to verify the effect of trust in non-profit organizations on altruistic behavior and examine the mediating effect of donation duration. To this end, the Beautiful Foundation’s 'Giving Korea 2020: Uncertain Times, Definite Happiness,' which discussed the transparency issues of the non-profit sector and the impact of donation behavior on citizens’ lives, was used. The study subjects were 2,006 adults aged 19 or older who responded to the survey. Frequency analysis, descriptive statistics analysis, skewness, kurtosis, and correlation analysis were conducted using the SPSS 26.0 program. And hierarchical regression analysis and bootstrapping were performed to confirm t he mediating effect. As a result o f this s tudy, it was confirmed that t he d egree of trust in non-profit organizations had a significant impact on the increase in altruistic behavior.
 In addition, it was verified that the donation duration partially mediated the relationship between trust in non-profit organizations and altruistic behavior. Based on this, the direction of the development of non-profit organizations and future tasks to vitalize altruistic behavior and donations were presented.

Current issues of taxation of certain transactions of non-profit organizations in Ukraine

Non-profit institutions have an important role to play in ensuring the proper and effective performance of the social function of the state. Despite the fact that non-profit organizations fulfill a social mission in society, they are very vulnerable to illegal actions. Research on non-profit organizations is most often carried out in terms of determining the role of non-profit organizations, tax issues are ignored. The article covers topical issues of taxation of certain operations of non-profit organizations in Ukraine. Differences in the formation and taxation of non-profit organizations in Ukraine and in some other countries are identified. It is determined that due to difficulties in obtaining financial and non-financial resources, non-profit organizations may resort to transactions that determine the commercial purpose, and accordingly, there are questions of ambiguity in the interpretation of such transactions in the field of tax law. The article focuses on the operations of leasing property, investing in a deposit account, providing advertising services. We believe that the income of non-profit enterprises should be generated exclusively from sources that are mainly related to their core business. Therefore, changes and approaches to accounting are needed. Public aid organizations are required to adhere to stricter rules (related to transparency) than all other non-governmental organizations. Clear procedures for cooperation and funding need to be developed on the basis of well-established legal norms, and reporting provisions should be simple and clear.

The Role of the Nonprofit Sector in Hong Kong's Development

The recent handover of Hong Kong to the People’s Republic of China (PRC) brought Hong Kong worldwide attention and scrutiny. In the run up to the handover, the international media prominently featured stories about Hong Kong’s freewheeling capitalism and the stability created by its administrative institutions. Lost in the media attention was the role of nonprofit organizations and the voluntary sector in Hong Kong’s political and economic development. Although Hong Kong has a vibrant civil society, it has received little attention from scholars. This paper reviews the role of the third sector in Hong Kong’s development. Among the issues the paper addresses are the legal codes that govern the creation and operation of nonprofit organizations in Hong Kong, the evidence regarding the role of the nonprofit sector in Hong Kong’s development, particularly its relationship to the government and market sectors, and the implications of the 1997 transition for the nonprofit sector’s role.