개인기부 활성화를 위한 기부금품모집법의 개선과제

Abstract

Charitable giving(donation), is the act of giving money, goods or time to the unfortunate, either directly or by means of a charitable trust. In other words, charitable giving is giving without receiving. Its purpose is to help people or organizations that need help funding themselves. According National Statistical Office in 2012 donations from individuals constitute 65.3% of the donations made to charities, while donations from corporations constitute 34.7%. Most Koreans state that they donate to charity because they want to help poor people. In Korea there were controls governing charities and businesses that accept donations. The current the Charity Fund-Raising and Using Act originated from the Charity Fund-Raising Prohibition Act of 1951, which prohibited the collecting contributions to protect the people from fraudful charity fund-raiser during the Korean War. The Charity Fund-Raising Prohibition Act, which revised in 1962 and 1970, was found unconstitutional by the Constitutional Court of Korea in 1998 on the grounds that the collecting contributions is not harmful or undesirable per se. Prior to that, the Act was revised completely in 1996 with the name change to the Charity Fund-Raising Regulation Act. Nevertheless this Act did not turn aside from the restriction of charity fund-raising, but still limit fund-raiser to accept donations. Finally the Act was once more revised with the name change to the Charity Fund-Raising and Using Act(the Charitable Giving Act) in 2006. The revised Charitable Giving Act, however, will not provide an effective incentive for individuals to donate to charity, because many sections do not aim at increasing charitable giving. There are Still many restrictions to fund-raising. In so far as charitable organizations need increases in funding to maintain necessary and vital aid to those in need of their services, the law should provide incentives for charitable giving by individuals and businesses. In response to the ever-increasing demand for charitable donations, the law would also provide a tax incentive to businesses by allowing them to take an enhanced deduction for charitable contributions. Congress should address those problems before it revises the Act.