非營利組織 (Non-Profit Organization, NPO) 要能維持穩定營運,最重 要的就是經費的來源。不同於商業單位和政府組織,NPO 多半只能靠善心人 士及企業組織捐款,因此非營利組織會透過各種媒體來爭取組織的能見度與 開拓捐款管道 ( 鄭雅蓮,2015)。為了檢視非營利組織的媒體露出效果,本研 究透過問卷調查來探討有關華山基金會服務的不同新聞報導對閱聽人的影響 ( 如對華山基金會所揭櫫的老人生活品質指標重要性評估及對基金會本身之 評價、認同支持等 ),希望藉此研究協助非營利組織了解潛在捐款人的看法, 以取得其認同,促發對基金會有利的行動 ( 活動參與、捐款等 )。國內文獻中 很少見到實際從閱聽人 ( 潛在捐款者 ) 觀點去探討活動報導對捐款行為的影 響 ( 捐款人導向 ),然而反思閱聽人如何理解及感受這些訊息對非營利組織 來說卻是非常重要的 (Williams, 2004)。
本研究發現受測者對華山基金會著眼的五個老人生活品質指標評估的重 要程度不相同,「陪伴關懷與老人的社會參與」被認為是最重要的,其次才 是居住環境、吃飽穿暖等生理需求。受測者愈認同 NPO 的服務與宗旨,則 對其支持程度愈高。閱讀不同新聞主題並不影響受測者的指標重要性評估與 對華山的認同支持。此外,當受測者對新聞訊息的理解符合基金會期待時, 對老人生活品質指標重要性、華山的認同皆較高,顯見閱聽人如何解讀、理 解新聞會影響其對基金會的認同。受測者本身的受助經驗及曾與長者同住之 經驗皆會影響其對基金會之認同與支持,但不影響其對老人生活品質指標重 要性評估。
關鍵詞:非營利組織 (NPO)、華山基金會、獨居老人、媒體露出、捐款人導向 

 Fund raising is always an important issue for NPOs. Most NPOs depend on the donation from individuals and enterprises (Drucker, 1990). To compete for more resources, NPOs strive for media exposure to let the public know what they had achieved.(Cheng,2015). The present study explores the effects of different topics of news coverage regarding Huashan Social Welfare Foundation on people’s evaluations toward it. The study also verified five life-quality indicators for the elderly which reflect the services provided by the foundation to see how important the audience think they are. The studies to address from the perspective of audience (potential donator) were limited in Taiwan. However, to understand what contributes to donation behaviors cannot be overemphasized (Williams, 2004). The results show that the audience judge five life-quality indicators differently; companion comes first, then the accommodation, adequate food & clothing, sense of self-worth, and finally, the elderly’s mobility. Respondents who value these five indicators more, tend to support the foundation more. Besides, if the respondents read the news correctly (in accord with the expectation of the foundation), they would value both the indicators and the foundation more. The respondents’ personal experiences also have impacts on their support toward the foundation, if they had lived with an elderly, or being helped by others, they would show more support toward the Huashan foundation.

Key words：NPO, elderly living alone, exposure, donor-focused perspective