After preparations had proceeded on the amendment of the public benefit corporation law, this civilian-oriented law came into effect on December 10. Orchestras and opera companies usually operated by foundations and institutes which are mostly run by corporate bodies are presently busy at work dealing with the change. While regulations on the composition and responsibility of the board have been reinforced, and there are other changes such as the need to include more than 50 per cent of public interest projects to gain approval are deemed inevitable, the confusion some organizations are facing by the complicated paperwork of the new procedure have not been solved yet. It is highly desired that a drastic revision on the tax system for donations be carried out immediately.