台湾地区“财团法人文化艺术基金会”是一个由官方间接管理的非营利性组织。其组织架构分明,工作职责安排有序,运作机制由资金筹集、艺文奖助以及社会推广与学术支持等方面组成,该组织对台湾地区的文化艺术生态以及公民社会建设产生了积极而深远的影响。其运作模式对于我国大陆成立国家艺术基金会具有借鉴作用。 Taiwan “Foundation of Culture and Arts Foundation ” is a non-profit organization indirectly managed by the government. Its organizational structure is clear, its work responsibilities are arranged in an orderly manner, and its operation mechanism consists of fundraising, arts and cultural assistance and social promotion and academic support. The organization has a positive and far-reaching impact on the cultural and artistic ecology and civil society in Taiwan influences. Its mode of operation is of reference to the founding of the National Arts Foundation in mainland China.