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

日本的非营利组织向政府（日本和/或地方政府）筹集资金。但是，要求非营利组织今后从公众捐款和捐赠中筹集资金。因此，非营利组织的会计信息应包括公共利益、效率等方面的信息，以利于捐赠者的决策。由于非营利组织没有股东，因此，非营利组织的会计观点应是实体论而非所有权论。

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.