本研究以臺灣公益團體自律聯盟成員為樣本，探討資訊透明 度、收入特性與費用特性之各項變數，對非營利組織捐款收入之 影響。實證結果顯示，資訊透明度、收入特性與費用特性，皆顯 著影響非營利組織之捐款收入。個別變數中，網站資訊揭露程度、 補助收入及人事費用皆與捐款收入呈顯著的正向關聯。控制變數 中，服務價格則與捐款收入呈顯著的負向關聯。顯示網站資訊揭 露程度較高、補助收入較多、人事費用投入較多及服務價格較低 的組織，較易獲得捐款人的認同，故其捐款收入較高。

This paper uses the members of Taiwan Not-for-profit (NPO) Self-Regulation Alliance as samples, to estimate the responsiveness of information transparency, revenue characteristics, and expense characteristics to donations. The results indicate that information transparency, revenue and expense characteristics exist significantly association with donations. In specific variables, the results show that internet information disclosure levels (IDL), grant revenue, and personnel expense have significant positive association with donations, while service price has significant negative association with donations. Hence NPOs with higher IDL, grant revenue, and personnel expense, or lower service price, will get more trust and donations from donators.

捐款收入;資訊透明度;收入特性;費用特性;非營利組織

Donations, Information Transparency, Revenue Characteristics; Expense Characteristics; Not-for-profit Organizations