論捐助財產的保護

A Discussion On The Protection of The Donated Property

我國《監督寺廟條例》頒訂至今逾二十載之久，不合時宜，加上各類型寺廟問題重重，如建築、土地、人事、稅賦、捐款等，長期以來未獲合理解決。又因欠缺相關法源的依據，不免有我國慈善法制落後世界潮流的缺失，而政府對於人民的捐助財產亦無從給予積極保護、落實稽查捐款流向和監督慈善救助事實的作為，導致憲法保障宗教自由的旗幟下可能成了另類的詐欺犯罪溫床。於茲，本文嘗試提出一個假設性命題，即運用多層次行銷手法於宗教非營利組織的勸募機制上，果爾，利用民眾捐贈的大部分財產作為資金來源，再佐以公司治理的模式可以築起一個企業，彷彿改良版的「龐氏企業」。揆諸外國立法例，如愛沙尼亞（Estonia）的《教堂與集會法》，對於宗教團體的設立、勸募活動、善款使用等，皆明定政府得合法監管慈善活動的辦法。故而建議我國《宗教團體法》草案應儘速通過立法，俾能保障人民的信仰安全、維護捐助人之財產與人格權。

Taiwan is a religion thriving social environment where people have freedom of beliefs and are generous to make donations, which accidentally leads to the establishment of social associations in the name of religious charities around everywhere, and some of them have expanded like the scale of listed companies. However, with the lack of related laws to supervise these religious groups, the government has no way to protect the property for public welfare, or to audit the donation’s use, and to oversee the salvage facts, which result in Taiwan becoming another hotbed of crime under the banner of the Constitution guaranteeing the freedom of religions. Thus, this paper aims to propose a hypothesis that if the multi-level marketing of Ponzi scheme is used on fundraising mechanism, assisted by the donated property as a source of capitals, and combined with the corporate governance model, these religious groups claiming charities could transform into a business like a modified version of 'Ponzi Enterprise'. In review of foreign legislations, the Estonian Churches and Congregations Act, for example, authorizes the government to oversee the charity activities and audit annual reports of the donated property and its use legally. We thus suggest that the Taiwanese Religious Groups Law should pass as soon as possible, so as to ensure the safety of people’s faith in religion, and to protect the donated property from fraud and the personality right of the donators.