The Equalization of Land Rights Act Article 35-1
The land value increment tax shall be exempted for those lands donated privately. But the exemption shall be limited to those cases in accord with the following Subparagraphs:1.The beneficiaries are foundations.2.It is clearly written in the constitution of the legal person that, after the legal person dissolves, its remaining property belongs to the local government in that locality.3.The donor does not obtain any interest out of the donated land by any means.
中文原文 平均地權條例第35-1條
私人捐贈供興辦社會福利事業使用之土地，免徵土地增值稅。
但以符合左列各款規定者為限：
一、受贈人為財團法人。
二、法人章程載明法人解散時，其賸餘財產歸屬當地地方政府所有。
三、捐贈人未以任何方式取得所捐贈土地之利益。
但以符合左列各款規定者為限：
一、受贈人為財團法人。
二、法人章程載明法人解散時，其賸餘財產歸屬當地地方政府所有。
三、捐贈人未以任何方式取得所捐贈土地之利益。