The Exploration of Taipei Religious Organizations Management-A Core Case Study of Hsing Tian emple
Date Issued
2007
Date
2007
Author(s)
Chung, Che-Liang
DOI
zh-TW
Abstract
Abstract
Religious belief has long been a typical social phenomenon of human being. Freedom of religion is also the general value of all rule-of-law countries. However, due to based on the social responsibilities and publicity of religious organizations, there is a need for the government to set the law and implement the religious administration for the management and operation of religious organizations, in order to maintain and protect public interests and order. Since all the property of religious organizations come from the public’s donation and the government uses tax preference schemes to give religious organizations policy-based support, they should abide by the minimum rule of law’s restraint and it will not disobey the purpose of freedom of religion protected by the constitution of rule of law countries. Especially for the religious non-profit foundation organizations established for the purpose of belief achieving, they carry out their religious belief through holding public interests activities. Therefore, they meet the tax free preference offered by the government to the public interests organizations. It means to use tax preference schemes to give religious organizations policy-based support. As a result, the property owned by these kinds of religious organizations equals to the property of the public organizations supported by the government. They should receive extra supervision besides receiving tax free preference.
Owing to the insufficient on laws and the capabilities of profession, in addition to the self-governing of administrative and justice institutions, it causes a lot of difficulties on religious guidance work. This study tries to explore the processes of privatization and monopolization of the public property of religious organizations by changing the rules through a case study, and explore the practical gap on the current religious organizations management rules and policies of the local government. It aims to reveal the practical problems and dilemmas facing by the current religious organizations guidance and to find out the reformation ways.
The objectives of this study are:
1. through the exploration of the practices of Taipei city government’s religious guidance, to find out the gap amongst theories, statutes and operating situation, as the reference of setting religious policies and statutes.
2. through the construction of religious administration practice, to reinforce or modify the current policies of religion management.
The main results and findings of this study are as the following:
1 . All religious non-profit foundations do not set the clear mission of public interests, and thus can not clearly show the developing direction and intention, and also the evaluation of organization development can not be made.
2 Because non-profit foundations are under the supervision of many ministries, which include Ministry of interior, education, Justice and Health, and the related supervision statutes’ contents and requirements are various and without double check auditing mechanisms, it causes a minor number of the head of non-profit foundations to take the opportunity to against the laws.
3. According to the supervision regulation of non-profit foundations made by Ministry of Interior, the minimum number of the board of religious non-profit foundations is five (really too low); it is easy to give the chance to the head of non-profit foundations to control the board of foundations.
4. According to the regulation of free income tax declaration identification for religious organizations, the levy standards are decided by the “free donation” or “specifying certain fee-paying standards” for the income of religious organizations by holding specific religious activities or columbarium pagodas; it makes the staff of local religious organization can not make a judge.
5. The manpower and professional skills in charge of religion guidance are severely insufficient for central and local governments; the supervision and settlement work can not be done perfectly.
6. Auditing statutes and standards are short; the financial practical supervision is difficult.
Keywords: Religion, Non-Profit Foundations, Religious Organizations, Religion Statutes
Subjects
宗教
財團法人
宗教團體
宗教法制
Religion
Non-Profit Foundations
Religious Organizations
Religion Statutes
SDGs
Type
thesis
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