The February 28 Incident Disposition and Compensation Act Article 12

The sources of funds for the Memorial Foundation shall consist of the following:1.Donations from the government made in accordance with budgetary procedures;2.Donations from domestic or foreign companies, organizations, or individuals;3.Profits from funds and income from the use of profits;4.Other income.Where there appears a shortage of funds, the government shall make a donation through the budgetary process.Compensation paid in accordance with provisions of this Act is exempt from income tax.
中文原文 二二八事件處理及賠償條例第12條
紀念基金會之基金來源如下:
一、政府循預算程序捐贈。
二、國內外公司、團體或個人之捐贈。
三、基金孳息及運用收益之收入。
四、其他收入。
經費如有不足,由政府循預算程序捐贈。
依本條例規定支付之賠償金,免納所得稅。

English translation for reference only; the Chinese text prevails. Not legal advice.