本研究以臺灣公益團體自律聯盟成員為樣本,除了探討收入特性、費用特性、組織特性和非營利組織捐贈收入之關係外,更進一步探討資訊透明度與財務操縱,對非營利組織捐贈收入之影響。實證結果顯示,收入特性、費用特性、組織特性、資訊透明度與財務操縱,皆顯著影響非營利組織之捐贈收入。個別變數中,網站資訊揭露程度、人事費用、辦公費用與業務費用皆與捐贈收入呈顯著的正向關聯;財務操縱程度、商業收入、補助收入、設立年數與服務價格,則皆與捐贈收入呈顯著的負向關聯。這結果意味著,愈能善用資源及透過增加資訊透明度與減少財務操縱以增加責信度的組織,獲得愈多的捐贈收入,而組織若投入較多的資源在人事費用、辦公費用與業務費用上,代表著組織有較多的經費從事募款活動,組織的捐贈收入亦會增加,但是商業收入與補助收入的增加,則透露出組織可由其他收入來源獲取資源的訊息,因此獲得的捐贈收入反而會下降。
This paper uses the members of Taiwan Not-for-profit (NPO) Self-Regulation Alliance as samples, to estimate the responsiveness of revenue characteristics, expense characteristics, and organization characteristics to donations, while estimating information transparency and financial manipulation to donations. The results indicate that revenue characteristics, expense characteristics, organization characteristics, information transparency, and financial manipulation degree exist significantly association with donations. In specific variables, the results show that internet information disclosure levels (IDL), personnel expense, office expense, and business expense have significant positive association with donations, while financial manipulation degree, business revenue, grant revenue, set up years, and service price has significant negative association with donations. The results show that the more resources employed and the more information disclosure levels or the less financial manipulation involved to increase accountability, the more donations that organizations can obtain. If organizations employ more resources in personnel expense, office expense, and business expense which mean that the more resources the organizations can use to collect, the more donations that organizations can obtain. But when business revenue and grant revenue increase which reveal that the organizations can obtain resources from other revenues besides donations, the less donations that organizations can obtain.