我國於2008 年8 月實施遊說法，因攸關非營利組織政策倡導行動而引發關注。本研究針對11 個曾實際進行申報、或社會福利相關領域之非營利組織之決策者進行質性研究訪談，藉由組織中的代表，探討其進行遊說登錄的執行經驗及因應方式。研究結果顯示受訪組織申報或不願申報之經驗，及其因應此法之方式。本文並呈現遊說法對於組織之設限，除了具體的行政負擔與成本，組織決策者所認知之法規障礙（perceived legal barriers）亦是持續影響當今非營利組織倡導行動的關鍵因素。結論中指出未來更進一步的影響將在於爭議性高之遊說議題，或當非營利組織與資源豐富的利益團體交鋒時，遊說法將形成倡導行動中實質的障礙。

Implemented in 2008, the Lobbying Act has affected advocate actions of nonprofit organizations and caused for attention. Nonprofit organizations argue the requirements of the act would increase considerable costs for organizations working for public interest. This study interviewed decision-makers from 11 small nonprofit organizations who have and have not file applications on lobbying according the law. In addition to the costs came from the new law that may pose pressure on small organizations, this study find the decision-makers of nonprofit organizations perceived legal barriers regarding political lobbying behaviors. Their perceived legal barriers of nonprofit organizations would impact the advocacy actions of the nonprofit organizations. Implications to research and practices are also discussed.