He argues that by engaging in commerce, NPOs will raise the question of competitive cooperation because as "foundations," NPOs enjoy tax breaks that give them an unfair competitive advantage over small and medium enterprises.
政大第三部門研究中心主任江明修則指出，NPO 走向商業行為，還會面臨所謂的「競和關係」，因為 NPO 享有免稅優惠，使得它們與其他中小企業立足點不公平。