The Equalization of Land Rights Act Article 81-1
According to the provision of Article 35-1 of this Act, the beneficiaries are foundations. The exempted land value increment tax shall be paid up; in addition a fine equivalent to two times of the liable land value increment tax shall be imposed to a foundation, if any one of the following conditions applies to it:1.It does not use the land according to the objective of the donation.2.It is against the objective of its establishment.3.The revenue from the land is not entirely used for its business.
中文原文 平均地權條例第81-1條
依第三十五條之一受贈土地之財團法人，有左列情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰：
一、未按捐贈目的使用土地者。
二、違反各該事業設立宗旨者。
三、土地收益未全部用於各該事業者。
一、未按捐贈目的使用土地者。
二、違反各該事業設立宗旨者。
三、土地收益未全部用於各該事業者。