Political Donations Act Article 23
The purposes of the political donations accepted by political parties, political associations and prospective candidates shall be limited to the items listed in Subparagraph 2 of Paragraph 2 and Subparagraph 2 of Paragraph 3 of Article 20, and the political donations may not be used to seek profit. Any remaining political donations accepted by prospective candidate may be used for the following purposes and within three months of the end of the year shall be declared to the competent authority using forms determined by the competent authority:1. Payment of the expenses related to the performance of duty after being elected.2. Donations to political associations or the political parties to which they belong.3. Donations to educational, cultural, public-interest, charity institutions or associations.4. Campaigns for civil servants.The remaining political donations of prospective candidates referred to in the preceding Paragraph shall be turned over to the competent authority for depositing into the National Treasury if they are not used out within 4 four years of the date of the declaration in accordance with the provision of Paragraph 1 of Article 21.For political donations accepted by prospective candidates used for the purposes prescribed in Subparagraphs of Paragraph 1, the vouchers and evidential documents shall be listed in the dedicated accounts and may not be listed as a deduction for the income tax declaration for that same year.For political donations accepted by prospective candidates used for the purposes prescribed in Subparagraph 2, 3 of Paragraph 1, the total amounts contributed to one institution or association shall not exceed NT$2,000,000 each year; the total amounts exceeding NT$100,000 shall be paid in remittance through the original dedicated account.The political donations accepted by political parties, political associations and prospective candidates, if they are of movables, immovables, payment of unequal quid pro quo, exemption of debts or other benefits of economic values other than money shall be converted to a monetary value at the time of acceptance and be disposed in accordance with the relevant provisions of this Act.
中文原文 政治獻金法第23條
政黨、政治團體及擬參選人收受政治獻金之用途，以第二十條第二項第二款、第三項第二款所列項目為限，並不得從事營利行為；擬參選人收受之政治獻金如有賸餘，得留供下列用途使用，並應於每年度結束後三個月內，向受理申報機關依其所定格式申報：
一、支付當選後與其公務有關之費用。
二、捐贈政治團體或其所屬政黨。
三、捐贈教育、文化、公益、慈善機構或團體。
四、參加公職人員選舉使用。
前項擬參選人賸餘之政治獻金，自第二十一條第一項規定申報之日起四年內仍未支用完畢時，應繳交受理申報機關辦理繳庫。
擬參選人收受之政治獻金，供第一項各款規定使用者，支出憑證或證明文件應載明專戶名稱，於申報所得稅時，不得作為當年度列舉扣除額。
擬參選人收受之政治獻金，供第一項第二款、第三款規定使用者，對同一機構或團體每年捐贈總額，不得超過新臺幣二百萬元；超過新臺幣十萬元之金錢捐贈，並應經由原專戶匯款為之。
政黨、政治團體及擬參選人收受之政治獻金，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，應依申報時之時價折算，並依本法相關規定處理之。
一、支付當選後與其公務有關之費用。
二、捐贈政治團體或其所屬政黨。
三、捐贈教育、文化、公益、慈善機構或團體。
四、參加公職人員選舉使用。
前項擬參選人賸餘之政治獻金，自第二十一條第一項規定申報之日起四年內仍未支用完畢時，應繳交受理申報機關辦理繳庫。
擬參選人收受之政治獻金，供第一項各款規定使用者，支出憑證或證明文件應載明專戶名稱，於申報所得稅時，不得作為當年度列舉扣除額。
擬參選人收受之政治獻金，供第一項第二款、第三款規定使用者，對同一機構或團體每年捐贈總額，不得超過新臺幣二百萬元；超過新臺幣十萬元之金錢捐贈，並應經由原專戶匯款為之。
政黨、政治團體及擬參選人收受之政治獻金，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，應依申報時之時價折算，並依本法相關規定處理之。