National Property Act Article 60
If contributing of the overseas national property to foreign governments or their citizens is necessary, the case shall be submitted to the Executive Yuan for approval.The contribution of the domestic national property is limited to the personal property. However, the real property currently used by temples or churches may be donated to the corporate bodies instituted by these temples and churches if necessary to be consistent with the preexisting religious beliefs of the society.The contribution regulations in the preceding paragraph is Prescribed by the Execution Yuan.
中文原文 國有財產法第60條
在國外之國有財產，有贈與外國政府或其人民必要者，得層請行政院核准贈與之。
在國內之國有財產，其贈與行為以動產為限。
但現為寺廟、教堂所使用之不動產，合於國人固有信仰，有贈與該寺廟、教堂依法成立之財團法人必要者，得贈與之。
前項贈與辦法，由行政院定之。
在國內之國有財產，其贈與行為以動產為限。
但現為寺廟、教堂所使用之不動產，合於國人固有信仰，有贈與該寺廟、教堂依法成立之財團法人必要者，得贈與之。
前項贈與辦法，由行政院定之。