The Compilation and Administration of Education Expenditures Act Article 14
Schools under the jurisdiction of governments of all levels may establish a School Development Fund, and the regulations for which shall formulated by the designated governing authority, unless otherwise specified.
中文原文 教育經費編列與管理法第14條
各級政府所屬學校得設置校務發展基金，除法律另有規定外，其設置辦法，由主管教育行政機關定之。