- 學位論文
非營利組織捐款收入影響因素之實證研究
Determinants of donations in not-for-profit organizations
摘要
本研究以台灣公益團體自律聯盟之成員，對其有提供財務報表之會員進行實證分析，探討影響非營利組織捐款收入之因素。本研究將影響因素分成三個特性，分別為收入特性、費用特性及組織特性，並從每一特性構面找出影響非營利組織捐款收入之因素。 研究結果顯示，在組織特性下，發現組織是否為全國性組織與捐款收入呈顯著正向關係，表示全國性的非營利組織會比地方性的非營利組織獲得較多的捐款。在收入特性下，商業收入及計劃收入皆與捐款收入呈顯著負向關係，表示當非營利組織存有其他財源時，組織所收到的捐款收入會相對減少，而補助收入與捐款收入之間則存在正向關係，表示補助收入有類似審核功能，會使捐款收入增加。在費用特性下，業務費用、辦公費用及人事費用對捐款收入皆呈顯著正向影響，表示當非營利組織從事越多與自己屬性相關的活動及組織募款人員越充裕，會收到越多的捐款。
並列摘要
We use regression analysis on a sample of Taiwan NPO Self-Regulation Alliance’s associator to finding the factors that determinants of donations in not-for-profit organizations and separate the factors for three characteristics. The three characteristics are organization characteristics, revenue characteristics, and expense characteristics. In organization characteristics, we find that national organizations would receive more donation than the parochial organization. In revenue characteristics, our empirical results point that business revenue and plan revenue, exist significantly negative associations with donations, means business revenue and plan revenue have substitute effect with donation. But grant revenue is significantly positive with donation, that means income support is like goodwill can ensure the organizations. In expense characteristics, we find operation expense, office expense, and payload are significantly positive association with donation, that means if organizations were do more and can use more staff to fundraising, then the organization would receive more donation.