Income Tax Act Article 36
Voluntary contributions and donations made by a profit-seeking enterprise shall be considered as expense or loss of the year of payment in accordance with the following provisions:1. Regarding those contributions that have been made for assisting national defense construction or troop morale, to government at any level and donations for a designated purpose approved by the MOF as a special case, no restriction on the amount of money is placed;2. In addition to the contributions and donations as provided in the preceding subparagraph, those that have been made by organizations and institutions which conform to Paragraph 4 of Article 11 are capped at ten percent of the amount of income.
中文原文 所得稅法第36條
營利事業之捐贈，得依左列規定，列為當年度費用或損失：
一、為協助國防建設、慰勞軍隊、對各級政府之捐贈，以及經財政部專案核准之捐贈，不受金額限制。
二、除前款規定之捐贈外，凡對合於第十一條第四項規定之機關、團體之捐贈，以不超過所得額百分之十為限。
一、為協助國防建設、慰勞軍隊、對各級政府之捐贈，以及經財政部專案核准之捐贈，不受金額限制。
二、除前款規定之捐贈外，凡對合於第十一條第四項規定之機關、團體之捐贈，以不超過所得額百分之十為限。