Abstract
Volunteer forestry associations have steadily increased in number during the past decade. The types of activities they carry out have changed from on-the-ground efforts and enlightenment of its popularization to research and policy proposals. In terms of the organizational structure, independent citizens' organizations do account for most of these bodies, though some of these organizations born, with the guidance of the ruling administration, are shifting toward citizens' associations and even getting support from the administration for this move. There are weaknesses for organizations in terms of funds for activities and the need for a permanent organization to gain increased public recognition as seen from the aspect of financial resources as well as the issue of public trust. Although the NPO law is highlighted as a remedy to this problem, whether it can be applied under conditions and whether it is effective are two areas of uncertainty that remain. Only one faction of these citizens' associations is in favor of pursuing incorporation as an NPO, while there are numerous negative responses to the move. While there are advantages to incorporation like the assured confidence in the perpetuity of the association, there are disadvantages in attempting to maintain favorable tax treatment and other obligations incurred through incorporation. Thus, many associations now refrain from considering incorporation as an option. In addition, associations that favor incorporation have strengths in terms of funds for activities and a firm organizational basis which associations opposed to incorporation lack. Given that the large number of associations possess a weak organizational basis, it is clear that the existing NPO law is not serving as it should be.
