Regulations on Disposal of the Financial Affairs of Social Associations Article 15
Social associations may allocate a proper sum into the provident fund each year, and the sum shall be not more than twenty percent (20%) of the total amount of the budget.The fund referred to in the preceding paragraph and its interest incomes shall be deposited in a special account according to its purpose, and may not be used without the consent of the board of directors.
中文原文 社會團體財務處理辦法第15條
社會團體得逐年提列準備基金，每年提列數額為收入總額百分之二十以下。
前項基金及其孳息應專戶存儲，非經理事會通過，不得動支。
前項基金及其孳息應專戶存儲，非經理事會通過，不得動支。