內政部辦理宗教團體興辦公益慈善及社會教化事業獎勵要點
Commendation regulations for undertaking of charitable causes and social educational enterprise funded by religious groups under the supervision of Ministry of Interior.
内政部八十三年十月二十日台内民字第八三八四七八四號函訂頒
内政部八十七年三月二十五日台内民字第八七八五九○六號函修正
内政部九十二年十一月十三日台内民字第Ｏ九二ＯＯ六二七Ｏ號令修正
Promulgated by the Ministry of Interior on 20th October 1994 with Tai-Ne-Min-Tze No. 8384784 Letter
Amended by the Ministry of Interior on 25th March 1998 with Tai-Ne-Min-Tze No. 8785906 Letter
Amended by the Ministry of Interior on 13th November 2003 with Tai-Ne-Min-Tze No. 092006270 Letter
一. 內政部 (以下簡稱本部) 為獎勵宗教團體運用其資源興辦或贊助公益慈善及社會教化事業，以發揮宗教功能，增進社會福址，特訂定本要點。
Article 1
The Ministry of Interior ( following refer to as ”The Ministry”) set and promulgate these regulations with hope to encourage religious groups to bring out its religious function and thereby improve the status of public welfare by making use of their resources to facilitate or sponsor charity and social education
二. 本要點所稱宗教團體為依法設立或登記有案之寺廟、教會 (堂) 或團體。
Article 2
The religious groups which this regulation mentioned refer to those temples, churches, chapel or groups.
三. 本要點所稱之公益慈善及社會教化事業如下：
（一） 公益慈善事業：
1. 兒童福利：設置托兒所、育幼院、兒童收容教養、兒童康樂中心等兒童福利機構及推動兒童保護工作等事項。
2. 少年福利：設置青少年輔導、服務、收容教養及育樂等福利機構、推動保護工作、獎助學金、職業訓練等事項。
3. 婦女福利：推動婦女福利服務、職業訓練、親職教育、婦女保護與安置、婦女成長教育等事項。
4. 老人福利：設置老人安養及育樂服務機構及其他老人福利等事項。
5. 身心障礙者福利：設置身心障礙者福利機構及提供身心障礙者教養、職業訓練、就業、諮詢育樂、復健等服務及資助促進身心障礙者福利服務發展等相關事項。
6. 社區福利：社區公共設施生產福利、文化體育及精神倫理建設等事項。
7. 一般福利：低收入戶生活扶助、醫療救助、急難災害救助、冬令救濟、清寒學生獎助、巡迴醫療義診等事項。
（二） 社會教化事業：
1. 社會教化：舉辦宗教、生活、文化、藝術、資訊、健康、人際關係等講座，辦理反毒品、反雛妓、宣導活動或設置中途之家等事項。
2. 文化建設：興辦學校、圖書館、出版優良刊物、電化弘法教育、活動中心文康育樂設施、配合地方節慶，舉辦傳統優良民俗技藝活動、加強文化資產與古蹟之保存、維護宣揚工作及各種語文教學研習等事項。
3. 端正禮俗：推行國民禮儀範例、倡導婚喪喜慶節約、改善不良喪葬及其他習俗事業等事項。
4. 其他事項：其他有益於社會教化、淨化人心等事項。
Article 3
The charity and social education enterprise which this regulation mentioned includes following:
1.public welfare & charity：
（1）Welfare for children: Daycare center, orphanage, children’s education & accommodations, amusement center, etc., such institutions to promote welfare for children and protection for children.
（2）Welfare for junior youths: establish institutions to provide counseling, service, education and accommodations for junior youths, to provide protection, scholarship, vocational training.
（3）Welfare for Women: promote welfare for women, vocational training, parenting education, women protection and accommodations, education for women’s growth.
（4）Welfare for the aged ones: establish nursing home and amusement center for old people and other welfare related to old people.
（5）Welfare for the handicap: establish facilities with welfare， educational, vocational training, employment, counseling, entertainment and rehabilitate purpose, as well as other matters to further advance the welfare for the handicap.
（6）Welfare for community: involved in community facilities, production welfare，culture& athletics and ethical conduct.
（7）General welfare: support living for low-income families, medical support, support living for winter，help for crisis & disasters, to give relief to student with poverty background and voluntary medical touring.
2.Social educational transformation：
（1）Social educational activity: holding seminars relate with religion, life, culture, art, information, health and relationship, campaigns promote anti-drug, anti-teenage prostitution, ideas or action benefit to the good of society, or to establish midway home and so forth。
（2）Cultural conduct: Establish schools, library, publish good-will publications, proclamation, activity centers, entertainment & educational facilities. To perform traditional folk artistic activity with local festivals, to enhance preservation of culture & antique accesses, to uphold religious proclamation and teaching languages.
（3）To uphold integrity of tradition: promote example of civil courtesy, economized ceremony for wedding & funeral; to improve improper burial and other customs etc.
（4）Other matters: all matters related to social educational and cleanse human heart.
四、直轄市、縣（市）政府應輔導轄內各宗教團體健全組織，並鼓勵按其財力或與其他宗教團體共同興辦公益慈善事業，加強社會教化事業之推行。
Article 4
Special municipality、county(city) government should assist religious groups under jurisdiction to consolidate its organization and encourage them to establish public charity and promote social educational conduct by its measure of treasury or incorporate with other religious group.
五、宗教團體全年度興辦或贊助公益慈善及社會教化事業，依下列標準予以獎勵：
(一) 捐資公益慈善事業金額達新台幣一千萬元以上者，由本部獎勵。
(二) 從事社會教化事業具有特殊貢獻，聲譽卓著者，由本部獎勵。
(三) 曾經連續接受本部表揚，十年以上者，以十年為一單位，由本部專案報請行政院獎勵。
Article 5
Standard of commendation for religious group funding or sponsor public charity and social educational conduct in full year bases are as below:
1. Donation made over ten million NT dollars to public charity business, will be commended by the ministry.
2. Those made unique contribution and with excellent reputation to social educational business, will be commended by the ministry.
3.Those received commendation from the ministry continuously for over ten years and by each ten year will submitted to Administrative Yuan for special commendation.
六、捐資興辦公益慈善及社會教化事業金額之核計，以該年度實際支付且有據可稽者為限，不含政府補助經費；固定設施興辦公益慈善及社會教化事業而收有費用者，其金額之核計應扣除當年度收取之費用。
Article 6
The calculation of donation for public charity & social educational business will base on the actual expense with receipt, excluding subsidization from government. Those establish public charity & social educational business with inherent facilities and collect tariff, the calculation will deduct tariff collected in the year.
七、本部每年得選定績優宗教團體舉行示範觀摩會，藉由相互學習觀摩，達到鼓勵捐資興辦公益慈善及社會教化事業之目的。
Article 7
The ministry will hold demonstration seminars for the well-accomplished religious groups that are chosen in order to encourage donation/sponsorship for public charity & social educational business by inspect and learn from each other.
八、符合本要點獎勵者，直轄市、縣 (市) 政府應於每年十月底前填具請獎績優事蹟表二份，函報本部核辦。
Article 8
For those conform to commendation of this regulation, the special municipality、county(city) government will fill up two copies of description of accomplishment by the end of October each year and submit to the ministry for approval.
九、直轄市、縣(市) 政府應對所函報獎勵者，事前詳為審查，必要時得派員實地訪問查證。
Article 9
The special municipality、county(city) government should investigate before hand to those groups that conform to commendation, even send people to investigate in person if necessary.
十、本要點所需經費由本部編列年度預算支應。
Article 10
Money that needed for this regulation should be prepared and cope with the annual budget.