非營利組織具有不以營利為目的,不分配盈餘之特性。因此,為了鼓勵非營利組織,國會給予其減免稅捐之租稅優惠。租稅優惠雖是為了追求特定社會目的所制定,但基於量能平等原則,具有相同稅捐負擔能力者,理應均負擔納稅義務,租稅優惠只給予特定納稅義務人減免稅捐之利益,不但有違租稅中立原則,亦可能造成競爭不公之現象,是故,租稅優惠之立法仍應符合憲法之誡命。本文擬探討租稅優惠之憲法界限與非營利組織減免所得稅合憲性議題。 此外,對於我國非營利組織減免所得稅之相關規範,本文擬透過美國法作為我國法比較對象,針對免稅所得之範圍、設定登記程序、實際運作程序與解散程序等各層面的規定,檢視我國現行規範之優劣,最後提出修法建議。
Unlike for-profit organizations, which distribute net earnings to shareholders, nonprofit organizations do not distribute their earnings. Therefore, in order to support the development of nonprofit organizations, the Congress grants tax-exempt status to nonprofit organizations. Granting exemption from taxation to nonprofit organizations goes against the principle of tax neutrality and may create unfair competition. As a result, the provision of tax exemption to nonprofit organizations should be subject to Constitutional principle. This article will discuss the Constitutional boundaries of the provision of tax exemption and conduct judicial review. Besides, this article will use a comparative method. Regarding the organizational, operating and dissolution procedures and the range of the tax-exempt income, this article will introduce the relevant provisions in the U.S. to examine the advantages and disadvantages of the legislation of income tax exemption for nonprofit organizations in Taiwan. Finally, this article will provide the suggestion on amending the legislation.