As well as abolishing the legal distinction between associations and foundations, and redefining the term NPO, the draft also seeks to lower the threshold for becoming an NPO, while also increasing the amount of regulation on NPOs by, for example, establishing an authorization mechanism and making NPO financial details available to the public.
草案內容除了打破過去「財團法人」與「社團法人」的區分，重新定義 NPO 外，並以認可制取代許可制，將 NPO 的門檻降低。另一方面，也增加了對 NPO 組織的規範，例如成立認證機構、公開各 NPO 財務資料等等。