臺灣地區自民國七○年代中期解嚴以來，蓬勃的社會生命力不斷增長。其中最明顯的就是非營利組織的興起，非營利組織成長代表著公民社會結社自主性的展現，也體現了民法中對於所謂的「自由捐贈、私法自治」精神展現。臺灣非營利組織最為顯見的一部份即是「財團法人」，當前的財團法人在社會公益、社福慈善，觀光運輸，國際事業等展現出了「非政府」的驚人力量。近年來，財團法人仍存有主管機關不一及相關管制規範未周延等問題，甚易被有心人士從事「假公益之名、行中飽私囊之實」的非法行為，儘管財團法人涉及非法行為的案件日益增多，卻是治安政策及犯罪學研究領域中甚少被觸及的議題。財團法人多出於慈善經營理念或具公共利益屬性，因此，此類的犯罪行為極可能產生負面價值的指標意義，其成員玩忽職守的行為，極易成為腐蝕道德與破壞法律的惡例，嚴重損害社會道德價值體系。本研究的目的，在於分析導致財團法人犯罪的影響因素為何？並根據實證資料提出以證據為導向的對策建言。本研究發現到財團法人機構內部的管理規範過於自主、政府的管制規範過於寬鬆、社會大眾對其機構犯罪的關切度不高、財團法人的組織結構太過於集權化，以及機構本身的財務狀況等變項，份是造成有些財團法人偏差產生非法的因；而在受爭議的「政治性現象」、「與營利組織並存及經營者相同之現象」及「與宗教結合之現象」三者經營類型方面，本研究也做了相關的討論；最後，?對財團法人犯罪的問題，除了科以個人刑責外，亦得要有處罰及規範財團法人的強力規正。當然，財團法人的監督，應該是「興利重於防弊」，所以在治本之道更應該為「統一財團法人組織監督的主管機關」、「目的事業主管機關依專業法令實施監督管理」、「落實專業管理與公眾監督」問題。整體而言，除了尊重財團法人之獨立性外，還亦得專業分工，統一管理以收興利之效。

Non-profit organizations, in this country, have been prosperously developed not only in their numbers but also in their scale during the past decades. According to the data from Taiwan police and pubic security institutions, the deviant and criminal activities of non-profit organizations have emerged gradually with these organizations’ prosperous development. The official data also reveals that non-profit organizational crimes have generated serious economic and physical harm. Since most of the non-profit organizations are usually managed and operated with beneficent motivation or the attribute of public interest, non-profit organizational crime has become a devil example for moral erosion and legal violation. Obviously, non-profit organizational crimes have negatively and seriously influenced the moral system of society. There is no doubt that the exploration in non-profit organizational crimes will be helpful for building a safe society. In spite of serious and notorious harm generated by non-profit organizational crimes, the causal factors and control policy have never be examined systematically before in Taiwan. this research is the first empirical study concerning this issue and attempts to explore the typology of non-profit organization at thigh risk of involvement in illegal activities. The theoretical model to explain non-profit organizational crime and its control policy are established and detailed in this study.