NEW PUBLIC SUPPORTS FOR ARTS NON-PROFIT ORGANIZATIONS

本研究以艺术类非营利组织为研究对象，找出非营利组织与营利性或公共组织的不同，以及公众对艺术的支持问题，主张引入艺术公司，并对非营利组织及捐赠给予更优惠的免税政策。访问智利、土耳其、巴西、韩国的结果显示，每个艺术类非营利组织都在为筹款和客户发展而奋斗。然后是两种公众对艺术的支持。美国式的是间接支持，作为对非营利组织和捐赠的免税。欧洲的是作为国家或国家艺术组织管理的直接支持。这两种制度都因为倒退而处于过渡期，现在又相互促进。现在上市公司改革正在进行。在讨论中，它似乎成为一种新的非营利性公司，混合了公共公司和非营利组织。到目前为止，日本艺术非营利组织强调他们的非盈利性(非发行约束)，而忽视了他们的公共性。为了创造新的艺术法律地位，它需要重建这种公共性的概念。例如，它必须包含艺术非营利组织，作为社会改革的承担者。

This research focuses on Arts Non-Profit Organization (NPOs).It finds the differences between NPOs and For-Profit or public organization and the problem of public support for art, and advocates the introduction of Art Corporation and more favorable tax exempt for NPOs and giving.The outcome of visiting for Chile, Turkey, Brazil, and Korea makes dear that each Arts NPOs are struggle for fundraising and customer development. Then are two type of public support for art. The American type is indirect support as tax exempt for NPOs and giving. The European one is direct support as national or state art organization management. Both system is transition period because of regression, and now walks up each other.Now public corporation reform is going on. In discussion, it seems to become new nonprofit corporation mixed public corporation with NPOs. So far Japanese art NPOs stress their nonprofitness (non-distribution constraint) and ignore their publicness. In order to create new art legal status, it needs to rebuild this concept of publicness. it must contain, for example, art NPOs as bearer of social reform.