本文主要目的是引介美國法上非營利組織的法制規範，說明美國聯邦及州法對於公益事業營運管理的情形，以供我國法制之參考。美國各州州法有關公益事業之法律規範，主要參酌採用「非營利公司法模範草案」(Model Non-profit Corporation Act)等模範草案或統一草案而制定。此外，聯邦政府並針對行政任務之需要，依「政府公司監督法」(Government Corporation Control Act of 1945)及其他法律，設有聯邦政府公司。美國法制有關公益事業之規範，對於我國擬訂財團法人法草案在比較法上之借鏡，本文認為有二: 1、民間捐助成立之財團法人採放任鬆綁的態度，是否形成財團法人管理者之道德風險?值得再酌。 2、政府捐助財產成立財團法人，若存在有行政任務目的者，似得另行立法規範，以符責任政治(accountability)。至於一般公益目的之財團法人，認為應與民間捐助成立之財團法人，作相同規範。

The main theme of this paper is to introduce the regulatory norm on non-profit organization in the US laws. The author intends to depict the regulatory administration on the nonprofit organization in the federal and state laws so as to provide comparative viewpoints to the legislative action in Taiwan. The state legislations on nonprofit organization are substantially influenced by the Model Non-profit Corporation Act and other Uniform Acts. The federal law has the Government Corporation Control Act of 1945 regulating the government established non profit corporation rather than Internal Revenue Code. The author argues that the regulations on non-profit organization in the US laws have the following three implications on the Taiwanese law. 1.The regulatory administration on internal governance of the non-profit organization formed by the private sector shall not be deregulated of lassie-faire. 2.As to the non-profit organization established by the government, a specific legislation is needed for regulating the organization if the organization is formed to serve the government function, but when the organization is served for public good, it shall be regulated in the same norm as a non-profit organization established by private sector. 3.The legislation shall take into account the legal position of foreign non-profit organization so as to meet the globalization trend of the development of international non-profit organization.