近年我國基金會成爲學術與實務界熱門的討論議題，由於私人企業所成立的基金會商業化行爲，運作內涵與社會企業相似，且經營類型尚在萌芽階段。本論文先就非營利組織類型及其產生之原因，在進行研究分析所成立的台北市財團法人鼎愛慈善基金會為例針對「財團法人設立許可與監督準則」內容以及「募款策略」進行分析，以瞭解政府在法規面上如何管理財團法人基金會的運作與行為。本研究採用深度訪談，以及參與個案志願服務從組織使命與策略、行銷概念與管理、公共關係、人力資源、「募款策略」軸心問題進而分析，非營利組織運作是必須承擔起慈善救濟服務社會責任，及詮釋社會行為之意義。
本研究發現以私人企業所成立之基金會其所需要人力與物質資源，因同質高彼此競爭激烈，加上常常面對全球景氣循環的影響，在「募款策略」執行上，必須運用行銷策略來增加財源，不能僅限於被動仰賴補助與募款，以創新開發出得以自立永續經營的商業模式，此外我國基金會逐漸利用少量資金轉型為社會企業以創新模式解決社會問題。
In recent years, China's foundations have become a hot topic of discussion in the academic and practical circles. Due to the commercialization of foundations established by private enterprises, the operational connotation is similar to that of social enterprises, and the business model is still in its infancy. This paper first discusses the types of non-profit organizations and their causes. In the case of the research and analysis of the Taipei City Foundation, the Ding Ai Charity Foundation, for example, the "Guidelines for the Establishment of Licensing and Supervision Guidelines for Foundations" and the "Fundraising Strategy" Analyze to understand how the government manages the operations and behavior of the Foundation of the Foundation in terms of regulations. This study uses in-depth interviews and participation in case volunteering from organizational mission and strategy, marketing concepts and management, public relations, human resources, and “fundraising strategy” pivotal issues. Nonprofit organizations must undertake charitable relief services. Social responsibility and the meaning of interpreting social behavior.
This study finds that the foundations established by private companies need human and material resources. Because of the high homogeneity and competition, and often the impact of the global economic cycle, marketing strategies must be used in the implementation of the “fundraising strategy”. To increase financial resources, we must not only rely on passive subsidies and fundraising, but also develop innovative business models that can be self-sustaining and sustainable. In addition, China's foundations gradually use small amounts of funds to transform into social enterprises to solve social problems with innovative models.
