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Ministry of the Interior.

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Laws and Regulations
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2019-01-22
The Ministry of the Interior’s Approval and Supervision Guideline on Review of National Religious Foundations

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0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

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0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

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mso-font-kerning:0pt;layout-grid-mode:line">1.            

color:black;layout-grid-mode:line">The Ministry of the Interior (hereinafter referred to as “the MOI”) establishes these Guidelines in accordance with relevant provisions of the Civil Code to allow for the establishment and supervision of national religious

"新細明體",serif;color:black;background:#F9FBFB">foundations.

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0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">2.            

color:black;layout-grid-mode:line">Those meeting the following requirements may apply for establishment of a national religious foundations with the MOI:

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0pt;mso-list:l6 level1 lfo2;tab-stops:49.65pt;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(1)      

color:black;layout-grid-mode:line">The main purpose or aim of establishment and scope of operation specified in the act of donation is to spread religious teachings or promote religious development.

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0pt;mso-list:l6 level1 lfo2;tab-stops:49.65pt;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(2)      

color:black;layout-grid-mode:line">The name of a national religious foundations specified in the act of donation is sufficient to identify the main purpose or aim of establishment, which is to spread religious teachings or promote religious development.

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0pt;mso-list:l6 level1 lfo2;tab-stops:49.65pt;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(3)      

color:black;layout-grid-mode:line">The total amount of property reaches one of the following:

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0pt;mso-list:l4 level1 lfo3;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">A.        

color:black;layout-grid-mode:line">For a national religious foundations to be established by the donation of real estate and cash, one donation of real estate other than that specified in the Act of Supervising Temples shall be made by each of seven special municipalities or counties (cities) and have a cash of NT$5 million or more. The total amount of real estate and cash assets shall not be less than NT$30 million.

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0pt;mso-list:l4 level1 lfo3;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">B.    

color:black;layout-grid-mode:line">The cash portion of funds at the establishment of a national religious foundations shall not be less than NT$30 million.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">The value of real estate specified in Item 1, Subparagraph 3 of the preceding paragraph shall be calculated based on the present value announced for the year, if land, or based on the value specified in the tax statement issued by the revenue service office, if houses.

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0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">3.            

color:black;layout-grid-mode:line">A national religious foundations shall be in the name of a

color:black;background:#F9FBFB">foundations. For a national religious

color:black;background:#F9FBFB">foundations established by the donation of cash, its name shall be marked as "foundation".

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punctuation-wrap:simple;mso-line-break-override:restrictions">The name of a national religious

color:black;background:#F9FBFB">foundations shall not be the same as that of other

color:black;background:#F9FBFB">foundations or a name that easily misleads people into believing it is a government agency, or, a discriminatory or hateful name.

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0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">4.            

color:black;layout-grid-mode:line">Those applying with the MOI for a permit to establish national religious

color:black;background:#F9FBFB">foundations

line">

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1.36;mso-line-height-alt:0pt;punctuation-wrap:simple;mso-line-break-override:

restrictions">

layout-grid-mode:line">Shall submit the following documents:

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0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(1)      

color:black;layout-grid-mode:line"> An application form.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(2)           

color:black;layout-grid-mode:line">Introduction, classics, and teachings of the religion; Chinese translations shall be prepared for documents in foreign languages. 

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-ansi-language:FR;layout-grid-mode:line">(3)           

color:black;mso-ansi-language:FR;layout-grid-mode:line">Donors' identification documents or juridical persons' or non-juridical persons' registration documents.

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0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(4)      

color:black;mso-ansi-language:FR;layout-grid-mode:line"> 

"新細明體",serif;color:black;layout-grid-mode:line">The original act of donation or a photocopy of the will.

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0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(5)      

color:black;layout-grid-mode:line"> An inventory of donated property and related evidentiary documents.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(6)           

color:black;layout-grid-mode:line">Written documents regarding the appointment or employment of directors and supervisors by the donors or in the preparatory meeting.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(7)           

color:black;layout-grid-mode:line">The meeting minutes of the 1st board of directors meeting (including election of the chairperson, resolutions on the annual

line">operation plan, and budget).

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(8)           

color:black;layout-grid-mode:line">A list of directors and a photocopy of directors' national ID cards. A list of supervisors, where established, and a photocopy of supervisors' national ID cards. Where directors or supervisors do not hold Republic of China citizenship, a photocopy of their passports or residence certificates shall be submitted.

text-align:justify;text-justify:inter-ideograph;text-indent:-31.05pt;

mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(9)           

color:black;layout-grid-mode:line">Consent forms for directors. Consent forms for supervisors, where established.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(10)       

color:black;layout-grid-mode:line">A list of seals or signatures of the national religious

color:black;background:#F9FBFB">foundations and its directors.

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mso-list:l5 level1 lfo4;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">(11)    Written pledges by the donors to transfer donated assets to the national religious foundations

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punctuation-wrap:simple;mso-line-break-override:restrictions">once the national religious foundations has been registered.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">(12)       

color:black;layout-grid-mode:line">An annual operation plan and budget.

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mso-line-height-alt:0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">(13)       

color:black;layout-grid-mode:line">Evidentiary documents regarding the legal use of buildings and land where its headquarters is located.

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0pt;mso-list:l5 level1 lfo4;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(14)  

color:black;layout-grid-mode:line"> Other relevant documents:

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-1.01;mso-line-height-alt:0pt;mso-list:l3 level1 lfo5;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">A.

color:black;layout-grid-mode:line">If the documents specified in Subparagraphs 4 to 7, 9 and 11, Paragraph 1 are written in foreign languages, they shall be verified by the overseas embassies of the Republic of China, and Chinese translations shall also be prepared.

text-align:justify;text-justify:inter-ideograph;text-indent:-12.1pt;mso-char-indent-count:

-1.01;mso-line-height-alt:0pt;mso-list:l3 level1 lfo5;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">B. If donors are juridical persons or non-juridical person organizations, they shall submit the evidentiary documents regarding the donation of their property for the purpose of establishment of a national religious foundations upon approval or review of the relevant authority and the original minutes of their internal meetings; If the said documents are written in foreign languages, they shall be verified by the overseas embassies of the Republic of China, and Chinese translations shall also be prepared.

0pt">

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-1.01;mso-line-height-alt:0pt;mso-list:l3 level1 lfo5;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">C.

color:black;layout-grid-mode:line">If property donated is real estate specified in the Act of Supervising Temples, a photocopy of the valid certificate of temple registration shall be submitted.

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-1.01;mso-line-height-alt:0pt;mso-list:l3 level1 lfo5;punctuation-wrap:simple;

mso-line-break-override:restrictions">

layout-grid-mode:line">D.

color:black;layout-grid-mode:line">If directors or supervisors are civil servants specified in the Civil Servant Work Act, they shall submit a photocopy of the approval letter issued by the body of service or its superior authority regarding their post as directors or supervisors of a national religious foundations.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">For the documents specified in Subparagraphs 4 to 12 and Item 1, Subparagraph 14 of the preceding paragraph, three copies of each document shall be submitted.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">Additions or corrections of the documents specified in the preceding two paragraphs deemed necessary are to be provided by a stipulated deadline; where the said additions or corrections are not provided by the deadline, or where the said additions and corrections are deemed incomplete, the application shall be denied.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">5.            

color:black;layout-grid-mode:line">The act of donation of a national religious foundations shall specify the following items:

text-align:justify;text-justify:inter-ideograph;text-indent:-24.25pt;

mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">(1)       Purpose, aim, and name of the organization, headquarters and subsidiary branches.

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mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;mso-font-kerning:0pt;layout-grid-mode:line">

Ignore">(2)      

color:black;layout-grid-mode:line">Type, total value, and custodial plan for donated property.

text-align:justify;text-justify:inter-ideograph;text-indent:-24.25pt;

mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;mso-font-kerning:0pt;layout-grid-mode:line">

Ignore">(3)      

color:black;layout-grid-mode:line">Scope of operation and its managerial strategies.

0pt">

text-align:justify;text-justify:inter-ideograph;text-indent:-24.25pt;

mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">(4)       Quota, qualifications, selection process, tenure and appointment (dismissal) of directors and, where applicable, the chairperson and supervisors, and response to the expiration of term of office other than reelection (reappointment) of the chairperson. 

text-align:justify;text-justify:inter-ideograph;text-indent:-24.25pt;

mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">(5)       Structure and powers of the board of directors and description of how resolutions are adopted.

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mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;mso-font-kerning:0pt;layout-grid-mode:line">

Ignore">(6)      

color:black;layout-grid-mode:line">Duration, where a duration of existence has been set.

text-align:justify;text-justify:inter-ideograph;text-indent:-24.25pt;

mso-char-indent-count:-2.02;mso-line-height-alt:0pt;mso-list:l2 level1 lfo6;

punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;mso-font-kerning:0pt;layout-grid-mode:line">

Ignore">(7)      

color:black;layout-grid-mode:line">Date of formulation.

0pt">

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">For national religious

background:#F9FBFB"> foundations

"新細明體",serif;color:black;layout-grid-mode:line"> established via a will, where the will does not specify any or all of the preceding, the executor shall draft the acts of donation that do.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">6.            

color:black;layout-grid-mode:line">In accordance with Article 59 of the Civil Code, a permit shall not be issued where any of the following situations apply when an application for establishing a national religious foundations is made,For those who have already been granted a permit, it shall be revoked or abolition in accordance with Article 34 of the Civil Code:

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(1)         

color:black;layout-grid-mode:line">The purpose or aim of establishment is not to spread religious teachings and promote religious development or is not for the public good.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(2)         

color:black;layout-grid-mode:line">The purpose or aim of establishment or scope of

line">operation is counter to laws and regulations, public order, or public morals.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(3)         

color:black;layout-grid-mode:line">Where no pledge concerning property donation has been made, or where said pledge is not carried out for a national religious

#F9FBFB">foundations

color:black;layout-grid-mode:line">.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(4)         

color:black;layout-grid-mode:line">The scope of operation is not in line with the purpose or aim of establishment.

text-align:justify;text-justify:inter-ideograph;text-indent:-24.0pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;mso-font-kerning:0pt;layout-grid-mode:line">(5)      

color:black;layout-grid-mode:line"> One of the scope of operation is profit-seeking.

text-align:justify;text-justify:inter-ideograph;text-indent:-24.0pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(6)      

color:black;layout-grid-mode:line"> The total amount of property donated is insufficient to achieve the purpose of establishment and operation purpose

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l7 level1 lfo7;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(7)         

color:black;layout-grid-mode:line">Other violations of laws and regulations.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">7.            

color:black;layout-grid-mode:line">When the MOI issues a permit to establish a national religious

color:black;background:#F9FBFB">foundations, it shall issue to the applicant a permit and two sets of the applicant’s documents bearing its

line"> seal.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">8.            

color:black;layout-grid-mode:line">When the MOI issues a permit in accordance with Article 7, it shall append a note indicating the following:

text-align:justify;text-justify:inter-ideograph;text-indent:-28.5pt;mso-line-height-alt:

0pt;mso-list:l1 level1 lfo8;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(1)         

color:black;layout-grid-mode:line">A national religious foundations shall, upon receiving the permit, apply to the relevant district court for registration, After completing the said registration, it shall furnish a photocopy of the certificate of registration to the MOI for reference.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.5pt;mso-line-height-alt:

0pt;mso-list:l1 level1 lfo8;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(2)         

color:black;layout-grid-mode:line">A national religious foundations, having completed registration, shall apply with the revenue service office for the district in which its main place of operation is located for registration as a withholding agency. It shall then provide the MOI its tax code number for reference.

text-align:justify;text-justify:inter-ideograph;text-indent:-24.0pt;mso-line-height-alt:

0pt;mso-list:l1 level1 lfo8;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(3)      

color:black;layout-grid-mode:line">The donors or will executors shall, after completing the registration of the national religious foundations with the relevant district court, transfer all donated property to the national religious

background:#F9FBFB">foundations

color:black;layout-grid-mode:line"> and have it registered in the national religious foundation

line">'s name or that of its account at a financial institution. It shall also report the same to the MOI for reference.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.5pt;mso-line-height-alt:

0pt;mso-list:l1 level1 lfo8;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(4)         

color:black;layout-grid-mode:line">Within 30 days of the occurrence of a change in the establishment permit of a national religious foundations, approval shall be sought from the MOI. Within 30 days of receiving MOI's approval, the national religious foundations shall report motion to the relevant district court. Within 10 days of receiving the new certificate of registration, the national religious foundations shall provide a photocopy of said certificate to the MOI and withholding agency which its main place of operation is located for their reference.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">9.            

color:black;layout-grid-mode:line">A national religious foundations shall establish a board of directors in its act of donation. Board members shall apply for a permit with the MOI in accordance with Article 59 of the Civil Code. They shall also apply for registration with the district court having jurisdiction over the area where its headquarters is located.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">For those established via a will, the executors shall apply for the permit.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l8 level1 lfo1;tab-stops:list 1.0cm;punctuation-wrap:simple;

mso-line-break-override:restrictions">

mso-font-kerning:0pt;layout-grid-mode:line">10.        

color:black;layout-grid-mode:line">Property of a national religious foundations shall be kept or used in the name of the national religious foundations and supervised by the MOI. A national religious foundation’s funds shall not be entrusted or loaned to directors, supervisors, other individuals or non-financial institutions.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">Notwithstanding the preceding paragraph, national religious foundations may, without prejudice to the interests and upon the resolution of the board of directors and approval of the MOI, loan to other religious foundations with donations or affiliations to assist them in engaging in necessary operation activities specified in the act of donation.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;mso-font-kerning:0pt;layout-grid-mode:line">

Ignore">11.        

color:black;layout-grid-mode:line">National religious foundations shall engage in

layout-grid-mode:line">operation activities in accordance with the purpose or aim of establishment and the act of donation with property donated, interest accruing, and income generated after registration.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">Property donated shall not be used. If the total amount of property exceeds the minimum amount of property donated set by the MOI, the excess may be used to engage in necessary

line">operation specified in the act of donation upon approval of the MOI.

0pt">

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">When a national religious

color:black;background:#F9FBFB">foundations uses property donated, which causes the total amount of property to fall below the minimum amount of property donated set by the MOI, the MOI shall order the national religious

color:black;background:#F9FBFB">foundations to make up the sum required

layout-grid-mode:line">within stipulated deadline. If the national religious foundations

layout-grid-mode:line"> fails to do so, the MOI may abolition its permit.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">12.        

color:black;layout-grid-mode:line">Property of a national religious foundations shall be kept and used as follows:

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l10 level1 lfo9;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(1)         

color:black;layout-grid-mode:line">Deposits at a financial institution.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l10 level1 lfo9;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(2)         

color:black;layout-grid-mode:line">Purchases of public debt, treasury bonds, savings bonds, bank debentures, negotiable certificates of deposit, bankers’ acceptance bills, commercial paper guaranteed and issued by a bank or bills finance company.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l10 level1 lfo9;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(3)         

color:black;layout-grid-mode:line">Purchases of movable property and real estate for operation use.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l10 level1 lfo9;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(4)         

color:black;layout-grid-mode:line">Purchases of corporate debt guaranteed by a financial organization and fixed-income beneficiary certificates issued by domestic securities investment trusts in line with the principles of security and reliability.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l10 level1 lfo9;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(5)         

color:black;layout-grid-mode:line">Purchases of stock with the shareholding ratio of a single company not exceeding 5% of the company's capital.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">If a national religious

color:black;background:#F9FBFB">foundations property donated or gifted is stock, it may be kept in the form of stock.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">13.        

color:black;layout-grid-mode:line">The use of property specified in Subparagraphs 4 and 5, Paragraph 1, Article 12 shall be within 30% of the total amount of property minus the minimum amount of property donated as set by the MOI with the mechanisms for investment assessments, management, and stop-loss points set and resolved by the board of directors and approved by the MOI.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">14.        

color:black;layout-grid-mode:line">After a national religious foundations has received its establishment permit, the MOI shall supervise the following in accordance with Article 32 of the Civil Code:

text-align:justify;text-justify:inter-ideograph;text-indent:-24.0pt;mso-line-height-alt:

0pt;mso-list:l9 level1 lfo10;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(1)      

color:black;layout-grid-mode:line">By the end of January each year, a national religious

background:#F9FBFB">foundations

color:black;layout-grid-mode:line"> shall submit to the MOI for its reference the

line">operation plan, budget and other relevant documents designated by the MOI; within five months after the end of each year, it shall submit to the MOI for its reference the previous year's executed operating report, final accounts, balance sheet, financial statements, certificate of deposits, and other relevant documents designated by the MOI.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l9 level1 lfo10;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(2)         

color:black;layout-grid-mode:line">The MOI may assign officers to inspect a national religious

color:black;background:#F9FBFB">foundations regarding its organization and management, compliance with permit requirements, preservation, keeping and use of property, finances, and performance of public welfare.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l9 level1 lfo10;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;layout-grid-mode:line">(3)         

color:black;layout-grid-mode:line">When engaging in operation, a national religious

background:#F9FBFB">foundations

color:black;layout-grid-mode:line"> shall use property donated and income in accordance with laws and regulations, It shall not make distribution of any remaining funds.

text-align:justify;text-justify:inter-ideograph;text-indent:-28.4pt;mso-line-height-alt:

0pt;mso-list:l9 level1 lfo10;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(4)         

color:black;layout-grid-mode:line">Other matters stipulated by laws and regulations.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">15.        

color:black;layout-grid-mode:line">A national religious foundations may, based on the

layout-grid-mode:line">operation needs and upon resolution of the board of directors and approval of the MOI, contribute down to 20% of its total income of the year to a operation development fund or reserve and recognize it as the expenses of the year.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">The operation development fund or reserve referred to in the preceding paragraph shall be deposited in the specific account at a financial institution and may only be used upon approval of the board of directors and the MOI.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">16.        

color:black;layout-grid-mode:line">Where one of the following circumstances applies, the MOI may call for corrections and set a deadline for doing so. Where corrections are not made by the deadline, and where the seriousness of the situation merits, the MOI may, in accordance with Article 34 of the Civil Code,

line"> abolition the establishment permit of a national religious foundations and report the same to the relevant district court:

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l0 level1 lfo11;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(1)         

color:black;layout-grid-mode:line">Violation of laws and regulations, the act of donation or a will.

text-align:justify;text-justify:inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:

0pt;mso-list:l0 level1 lfo11;punctuation-wrap:simple;mso-line-break-override:

restrictions">

mso-bidi-font-family:新細明體;color:black;mso-font-kerning:0pt;layout-grid-mode:

line">(2)         

color:black;layout-grid-mode:line">Management or operations not in line with the purpose or aim of establishment.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">In accordance with Paragraph 1, Article 33 of the Civil Code, the MOI may levy a fine of a maximum of NT$5,000 against any director or supervisor who refuses to abide by the MOI's supervisory directives or who obstructs inspectors. For those who violate the laws and regulations or act of donation, such that the rights and interests of the public interest or the national religious foundations are harmed, the MOI may act in accordance with Paragraph 2, Article 33 of the Civil Code and seek that person’s dismissal by the court, and may also take other disciplinary measures.

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">17.        

color:black;layout-grid-mode:line">Where the board of directors, acting in line with the act of donation, elects to disband the national religious foundations, the MOI shall revoke and abolition the establishment permit or work with the relevant district court to announce its disbandment, and proceed with the disbandment and dissolution of the national religious foundations in accordance with the Civil Code, the Non-contentious Matters Act, and related legislation.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">In accordance with Article 44 of the Civil Code, after a national religious foundations has been dissolved, remaining assets shall be assigned according to the provisions of its act of donation, or the will. Remaining assets shall not be assigned to any natural persons or profit-seeking organizations. Where no provision of the act of donation or the will exists, remaining assets shall be assigned to a local self-governing body in the place where the national religious

background:#F9FBFB">foundations

color:black;layout-grid-mode:line"> is located.

0pt">

inter-ideograph;text-indent:-1.0cm;mso-line-height-alt:0pt;mso-list:l8 level1 lfo1;

tab-stops:list 1.0cm;punctuation-wrap:simple;mso-line-break-override:restrictions">

color:black;layout-grid-mode:line">18.        

color:black;layout-grid-mode:line">The MOI shall regularly conduct risk assessments on a national religious

"新細明體",serif;color:black;background:#F9FBFB">foundations anti-money laundering and countering terrorism financing (AML/CFT) as a basis for supervision.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">To conduct risk assessments, the MOI may ask national religious foundations to cooperate to provide relevant data and attend AML/CFT training.

text-align:justify;text-justify:inter-ideograph;mso-line-height-alt:0pt;

punctuation-wrap:simple;mso-line-break-override:restrictions">