Enforcement Rules of the Praise and Commendation Act Article 11

For the purpose of Article 2.10 of this Act, the individuals who donate property, make earnest efforts to promote public good, and achieve significant performance refer to individuals who directly donate, individually or by organization, non-profit education, culture, social welfare, water conservancy, health care, or other public welfare undertakings that meet Articles 2 and 3 of the applicable standard for income tax exemption of educational, cultural, public welfare, or charitable institutions or organizations and make significant contributions.The donated property is calculated in TWD (conversion), and the standard is more than TWD 50 million for a single donation or more than TWD 100 million for accumulative donation.