Study on Accounting and Income Taxes of Not-for-Profit Organizations

日本的非营利组织从政府(日本和/或地方政府)筹集资金。然而，未来要求非营利组织从公众的捐款和捐款中筹集资金。为了为捐赠者做出决策，会计信息应包括公共利益和效率等信息。然后，由于非营利组织没有股权持有人，会计的观点不应该是所有权理论，而应该是实体理论。

Not-for-Profit Organizations in Japan raise fund from Governments(Japan and/or local governments). However, it is required that Not-for-Profit Organizations raise fund from contributions and donations of the general public in future. In order to make decisions for the donors, therefor, the accounting information should include the information regarding the public interest and the efficiency et al. Then, because Not-for-Profit Organizations have no equity holders, the accounting point of view should be not the proprietary theory but the entity theory.