Regulations for National Property Donated to Temples or Churches Article 5
The National Property Administration, Ministry of Finance will ask the Ministry of Finance to work with the Ministry of Interior, municipal city government, and county (city) government to review the application form filed pursuant to Paragraph 1 of the preceding Article and determine if it satisfies the requirements upon its verification. Meanwhile, the competent authority regulating the foundation incorporated pursuant to laws by the temple or church that applies for donation shall review whether the organization defined under the articles of donation is well-founded and whether important management systems are in place. Where it is necessary to change the articles of donation, the foundation should be required to notify the Ministry of Finance in writing for authorization of the donation upon change of the articles of donation.
中文原文 國有財產贈與寺廟教堂辦法第5條
財政部國有財產署對於依前條第一項規定申請之案件，經查明合於規定者，應檢具原申請書件，報請財政部會同內政部、直轄市政府、縣（市）政府等有關機關審查，並應由申請贈與之寺廟、教堂依法成立之財團法人主管機關切實審查捐助章程所定之組織是否健全，重要管理制度是否具備；其有變更捐助章程必要者，應責成該財團法人依法變更捐助章程後，函告財政部核定贈與。