Political Donations Act Article 15
Political parties, political associations and prospective candidates in a campaign shall, when accepting political donations, confirm whether the donations conform to the provisions of Paragraph 1 of Article 7, the preceding Article, Paragraph 1 or 2 of Article 17, or Paragraph 1 or 2 of Article 18. If any provision is not satisfied, with the exception of donations that do not conform to Subparagraphs 7 to 9 of Paragraph 1 of Article 7 and cannot be returned, the donations that violate the aforesaid provisions shall be returned to the donors by the deadline prescribed in Article 21. Donations that are not returned or are unable to be returned shall be turned over to the competent authority for deposit into the National Treasury by the deadline prescribed in Article 21. Donations that conform to the provisions but are refused must be returned to the donors by the deadline prescribed in Article 21.The political parties, political associations and prospective candidates shall return political donations accepted in accordance with the preceding Paragraph in one of the following ways:1. Any monetary political donation deposited into a dedicated account shall be returned by bank remittance or by a separate negotiable instrument issued by the financial institution accommodating the dedicated account.2. For any negotiable instrument deposited but not yet honored, application shall be made for withdrawal and for the original negotiable instrument used for the donation to be returned to the donors; any monetary amount from a negotiable instrument that has already been honored shall be returned in accordance with the preceding Paragraph.3. Any monetary political donation not deposited into dedicated accounts can be returned directly. Non-monetary political donations can be returned likewise.If the political donations turned over by political parties, political associations and prospective candidates to the competent authority with a declaration for deposit into the National Treasury are movables, immovables, payment of unequal quid pro quo, exemption of debts or other benefits of economic values other than money, they shall be converted to a monetary value at the time of acceptance.Political parties, political associations and prospective candidates returning political donations or turning them over to the competent authority for deposit into the National Treasury in accordance with Paragraph 1 shall withdraw and dismantle the receipt or voucher. If the receipt or voucher cannot be withdrawn, the return date, amount of the political donation and reasons why the receipt or voucher cannot be withdrawn shall be specified in writing, and be submitted to the Control Yuan for future reference.The total amount of secret political donations accepted by political parties, political associations and prospective candidates may not exceed thirty percent (30%) of the total income of the declared political donations, and any amount that exceeds this percentage, if any, shall be transferred to the competent authority for deposit into the National Treasury when declaring income.
中文原文 政治獻金法第15條
政黨、政治團體及擬參選人收受政治獻金，應查證是否符合第七條第一項、前條、第十七條第一項、第二項或第十八條第一項、第二項規定；其不符合者，除不符合第七條第一項第七款至第九款規定者不得返還外，餘均得於第二十一條所定申報截止日前將違反規定部分之政治獻金返還捐贈者；其不返還或不能返還者，應於第二十一條所定申報截止日前繳交受理申報機關辦理繳庫；其符合者，如不願收受，亦得於第二十一條所定申報截止日前返還捐贈者。
政黨、政治團體及擬參選人依前項規定返還已收受之政治獻金者，應以下列方式為之：
一、收受之金錢政治獻金已存入專戶者，應由專戶以匯款或交付專戶立帳之金融機構開立票據方式返還之。
二、收受之票據已存入專戶尚未兌現者，得向專戶立帳之金融機構申請撤票，將該票據直接返還捐贈者；其已兌現者，應依前款所定方式返還之。
三、收受之金錢政治獻金尚未存入專戶者，得直接返還之。
收受非金錢政治獻金者，亦同。
政黨、政治團體及擬參選人依第一項規定繳交受理申報機關辦理繳庫之政治獻金，屬金錢以外之動產、不動產、不相當對價之給付、債務之免除或其他具經濟價值之利益，得依收受時之時價折算之。
政黨、政治團體及擬參選人依第一項規定返還政治獻金或繳交受理申報機關辦理繳庫者，應將已開立之收據收回作廢；其不能收回者，應以書面載明返還日期、金額及收據不能返還原因，報請監察院備查。
政黨、政治團體及擬參選人收受匿名政治獻金之總額，不得超過該次申報政治獻金收入總額百分之三十，超過部分應於申報時繳交受理申報機關辦理繳庫。
政黨、政治團體及擬參選人依前項規定返還已收受之政治獻金者，應以下列方式為之：
一、收受之金錢政治獻金已存入專戶者，應由專戶以匯款或交付專戶立帳之金融機構開立票據方式返還之。
二、收受之票據已存入專戶尚未兌現者，得向專戶立帳之金融機構申請撤票，將該票據直接返還捐贈者；其已兌現者，應依前款所定方式返還之。
三、收受之金錢政治獻金尚未存入專戶者，得直接返還之。
收受非金錢政治獻金者，亦同。
政黨、政治團體及擬參選人依第一項規定繳交受理申報機關辦理繳庫之政治獻金，屬金錢以外之動產、不動產、不相當對價之給付、債務之免除或其他具經濟價值之利益，得依收受時之時價折算之。
政黨、政治團體及擬參選人依第一項規定返還政治獻金或繳交受理申報機關辦理繳庫者，應將已開立之收據收回作廢；其不能收回者，應以書面載明返還日期、金額及收據不能返還原因，報請監察院備查。
政黨、政治團體及擬參選人收受匿名政治獻金之總額，不得超過該次申報政治獻金收入總額百分之三十，超過部分應於申報時繳交受理申報機關辦理繳庫。